2021 (1) TMI 377

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....OHAN For the Respondent : SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES), SRI.JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT The writ petition has been filed praying to quash Exts.P1, P4 and P6 and to issue a writ of mandamus directing the respondents not to levy tax from the petitioner since he is entitled to the relief under Section 89(1) of the Income Tax Act. The issue relates to whether the am....

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.... jurisdictional High Court cannot be maintained. By Ext.P6, the Income Tax Department raised a demand on the petitioner regarding the arrears of tax to be paid. 2. When the case is taken up today, learned counsel for the respondents reiterated the contention that Ext.P4 order cannot be found fault since the Officer has acted only in accordance with law when he rejected the rectification applica....