Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by examining the record. However, the Court refrained from conducting a fishing inquiry into the case under its writ jurisdiction due to factual complexities. - The High Court referred to Supreme Court decisions emphasizing the importance of exhausting statutory remedies before approaching the court under Article 226 of the Constitution. It held that when an alternate remedy is available, judicial prudence dictates refraining from exercising jurisdiction under constitutional provisions. Therefore, the High Court dismissed the writ petition, directing the petitioner to avail themselves of the statutory remedy of appeal.
Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by examining the record. However, the Court refrained from conducting a fishing inquiry into the case under its writ jurisdiction due to factual complexities. - The High Court referred to Supreme Court decisions emphasizing the importance of exhausting statutory remedies before approaching the court under Article 226 of the Constitution. It held that when an alternate remedy is available, judicial prudence dictates refraining from exercising jurisdiction under constitutional provisions. Therefore, the High Court dismissed the writ petition, directing the petitioner to avail themselves of the statutory remedy of appeal.
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