CONSTITUTION OF INDIA, 1950

Article 26 Section 115JC

Alternate minimum tax - Invocation of section 115JC - Appeal pending before CIT(A) - Remand of matter with direction for expeditious disposal of appeal by CIT(A).

Assessee assailed invocation of section 115JC and contended that there was interim stay granted to him and case of assessee was that despite the subsistence of stay, competent authority issued the computation sheet and computed some amount based upon section 115JC. Therefore, assessee filed writ petition to make a challenge to invocation of section 115JC. During hearing, assessee sought time to enable it to get a copy of the rejection of the rectification application as well as a copy of the appeal filed against the main assessment order from CA. Single Judge declined the request and proceeded to pass orders on the merits. Held: It was found that statutory appeal filed by the assessee was pending before CIT(A). Assessee was seeking direction for setting aside the portion of such order with a direction to the CIT(A) to decide the appeal expeditiously if the papers were otherwise in order. In the light of the averments made and the fact that a statutory appeal was filed before CIT(A), relevant findings of the order of the Single Judge were set aside with a further direction to CIT(A) to entertain the appeal, if the papers were otherwise in order and give a disposal in accordance with law as expeditiously as possible.

REFERRED :

FAVOUR : Matter remanded.

A.Y. :

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