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| The Tax Publishers2020 TaxPub(DT) 3349 (Mad-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where no case, whatsoever, was made out in the affidavit filed in support of the Writ Petition as to why the matter was liable to be interfered with under Article 226 of the Constitution of India and only ground raised was in relation to petitioner's claim that it was entitled to an exemption under section 80P by an application of the principles of mutuality, therefore, petitioner was permitted to file an appeal and such appeal within a period of two weeks and shall be taken on file by office of CIT(A).
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Writ - Assessment under section 143(3) - Miscellaneous Petition seeking dispensation of production of original order of assessment -
The challenge in this matter was to an order of assessment passed under Section 143(3). Writ Petition was filed along with a Miscellaneous Petition seeking dispensation of production of the original order of assessment. However, no reason was set forth for dispensation of the same and petitioner merely stated that 'the original impugned order passed by Revenue was not readily available at the time of filing of this Writ Petition. Held: No case, whatsoever, was made out in the affidavit filed in support of the Writ Petition as to why the matter was liable to be interfered with under Article 226 of the Constitution of India. The only ground raised was in relation to petitioner's claim that it was entitled to an exemption under Section 80P by an application of the principles of mutuality. In the interests of consistency, petitioner was permitted to file an appeal and such appeal, if filed within a period of two weeks shall be taken on file by office of CIT(A) and disposed of without reference to limitation, in accordance with law.
REFERRED :
FAVOUR : Directions issued
A.Y. : 2017-18
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