SRI. K R KAVIRAJ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY
In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed
ITA 1952/BANG/2018[2014-15]Status: DisposedITAT Bangalore03 Dec 2021AY 2014-15
Bench: Shri B. R. Baskaran & Smt. Beena Pillai
For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37
…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 32 of 37 (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are d…