https://www.taxtmi.com/caselaws?id=305410 The Kerala HC noted the petitioner's submission that an application under Section 119 of the Income Tax Act would be filed before the respondent and, on that basis, closed the writ petition without prejudice to the petitioner's right to pursue that application. The operative effect is that the petitioner may proceed with the Section 119 request before the income tax authority, while the writ proceedings were not decided on merits. en-us Mon, 14 Dec 2020 00:00:00 +0530 Sat, 03 Dec 2022 05:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305410 The Kerala HC noted the petitioner's submission that an application under Section 119 of the Income Tax Act would be filed before the respondent and, on that basis, closed the writ petition without prejudice to the petitioner's right to pursue that application. The operative effect is that the petitioner may proceed with the Section 119 request before the income tax authority, while the writ proceedings were not decided on merits. Case-Laws Income Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305410