https://www.taxtmi.com/caselaws?id=6487 Writ relief under article 226 was held inappropriate where the alleged non-consideration of an adjustment ground before the Tribunal turned on a disputed factual question, namely whether the point had in fact been urged. The surrounding conduct, including failure to raise the issue earlier, delay in invoking writ jurisdiction, and the absence of convincing material that the ground was argued, supported the inference that it had been abandoned. On that basis, the controversy was one for the taxing authorities and not a fit case for mandamus. The Court also declined to express any view on the Tribunal's power to review or rectify its orders. en-us Tue, 17 Aug 1976 00:00:00 +0530 Fri, 11 Aug 2023 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6487 Writ relief under article 226 was held inappropriate where the alleged non-consideration of an adjustment ground before the Tribunal turned on a disputed factual question, namely whether the point had in fact been urged. The surrounding conduct, including failure to raise the issue earlier, delay in invoking writ jurisdiction, and the absence of convincing material that the ground was argued, supported the inference that it had been abandoned. On that basis, the controversy was one for the taxing authorities and not a fit case for mandamus. The Court also declined to express any view on the Tribunal's power to review or rectify its orders. Case-Laws Income Tax Tue, 17 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6487