Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
High Court reiterates that extraordinary writ jurisdiction should not bypass the alternative remedy of appeal except in exceptional circumstances; the appellate authority has wider powers to make further inquiry and may confirm, modify or annul impugned orders, so contested questions of fact should be addressed on appeal. Failure to plead or produce best evidence permits an adverse inference and the petitioner bears the burden to supply documents showing active business and absence of false invoices. Because the petitioner withheld documentary evidence and has not shown prejudice from any non supply, the petition is dismissed and the statutory appeal remedy under section 107(11) must be pursued.
High Court reiterates that extraordinary writ jurisdiction should not bypass the alternative remedy of appeal except in exceptional circumstances; the appellate authority has wider powers to make further inquiry and may confirm, modify or annul impugned orders, so contested questions of fact should be addressed on appeal. Failure to plead or produce best evidence permits an adverse inference and the petitioner bears the burden to supply documents showing active business and absence of false invoices. Because the petitioner withheld documentary evidence and has not shown prejudice from any non supply, the petition is dismissed and the statutory appeal remedy under section 107(11) must be pursued.
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