Commissioner of Income Tax, vs. M/s. Spandana Rural and Urban Development Organization,

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ITTA/531/2011HC TelanganaHBHC01035662201110 July 20132 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that appeals against a Miscellaneous Application are not maintainable and that a writ petition is the appropriate remedy. It also provided a direction regarding the consideration of time taken for filing appeals.

What were the facts?

The appeals were filed against a Miscellaneous Application. The High Court noted that a writ petition would be the appropriate remedy in such cases.

What were the issues?

The primary issue was the maintainability of appeals against a Miscellaneous Application and whether a writ petition was the appropriate recourse.

Which sections of the Income-tax Act were involved?

Section 14

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 531 / 2011 C I T Kota ----Appellant Versus M/S Allen Carrier ----Respondent

D.B. Income Tax Appeal No. 544 / 2011 C I T Kota ----Appellant Versus M/S Allen Carrier ----Respondent D.B. Income Tax Appeal No. 545 / 2011 C I T Kota ----Appellant Versus M/S Allen Carrier ----Respondent

_____________________________________________________ For Appellant(s) : Ms. Parinitoo Jain For Respondent(s) : Mr. Mahendra Gargieya _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 24/04/2017

In view of the fact that these appeals are preferred

(2 of 2) [ITA-355/2011]

against the Miscellaneous Application, the writ petition is appropriate remedy and appeals against the same are not maintainable. However, the time taken for filing of these appeals till today is to be considered under Section 14 of the Limitation Act, if the writ petition is filed within a period of 45 days. The appeals are accordingly disposed of. A copy of this order be placed in each file. (VIJAY KUMAR VYAS),J. (K.S. JHAVERI),J. Gourav/128.130.131

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