https://www.taxtmi.com/caselaws?id=438205 The HC dismissed the writ petition challenging orders under Section 147 of the Income-Tax Act, 1961, due to the petitioner's non-compliance and inadequate responses. The court highlighted the availability of an alternative remedy through appeal under Section 246A and instructed the petitioner to approach the appellate forum within four weeks. The court directed the Department to consider any delay leniently, leaving the substantive legal issues for the appellate forum's determination. The petitioner's claim of exemption under Section 10(26) and the argument against the requirement to file returns under Section 139(1) were not resolved, pending further appeal. en-us Wed, 10 May 2023 00:00:00 +0530 Wed, 18 Dec 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438205 The HC dismissed the writ petition challenging orders under Section 147 of the Income-Tax Act, 1961, due to the petitioner's non-compliance and inadequate responses. The court highlighted the availability of an alternative remedy through appeal under Section 246A and instructed the petitioner to approach the appellate forum within four weeks. The court directed the Department to consider any delay leniently, leaving the substantive legal issues for the appellate forum's determination. The petitioner's claim of exemption under Section 10(26) and the argument against the requirement to file returns under Section 139(1) were not resolved, pending further appeal. Case-Laws Income Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438205