This order dismissed the writ petition due to default of the petitioner's counsel. The court held that the remedy of appeal lay with the court on a substantial question of law. The court noted that the petitioner could not bypass this alternative and efficacious remedy.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1006 OF 2009
Union of India
... Petitioner
Versus
Income Tax Appellate Tribunal and Anr.
... Respondents
None for Petitioner.
Mr. P.J. Pardiwala, Sr. Counsel with Mr. A.K. Jasani for Respondents.
CORAM : F.I. REBELLO &
J.H. BHATIA, JJ. DATED : 22ND JUNE, 2009
P.C.
When the matter is called out none present for the Petitioners.
Even otherwise, we find that the Petition is directed against the order of the tribunal. The remedy by way of appeal lies to this court on a substantial question of
law. The Union of India cannot be allowed to bypass that remedy which is alternative and efficacious.
Petition accordingly disposed of.
(J.H. BHATIA,J.)
(F.I. REBELLO,J.)
Union of India
Income Tax Appellate Tribunal and Anr.
F.I. REBELLO
J.H. BHATIA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
