Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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HC dismissed the petition challenging the tax assessment, holding that the petitioner failed to demonstrate extraordinary circumstances warranting judicial review under Article 226. The court emphasized that statutory alternative remedies must be exhausted before invoking extraordinary writ jurisdiction. Despite claiming no efficacious alternative remedy, the petitioner did not establish exceptional grounds to bypass prescribed statutory procedures. The determination by the tax authority was found to be based on available record, and the assessment order was not deemed fundamentally flawed to warrant direct HC intervention.
HC dismissed the petition challenging the tax assessment, holding that the petitioner failed to demonstrate extraordinary circumstances warranting judicial review under Article 226. The court emphasized that statutory alternative remedies must be exhausted before invoking extraordinary writ jurisdiction. Despite claiming no efficacious alternative remedy, the petitioner did not establish exceptional grounds to bypass prescribed statutory procedures. The determination by the tax authority was found to be based on available record, and the assessment order was not deemed fundamentally flawed to warrant direct HC intervention.
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