Disposed
Urmila Devi Sharma v. Chief Commissioner of Income Tax and Ors.
Orissa HCWP(C)/11699/2017
Case brief
AI extract
What is this about?
The High Court held that where a statutory appeal remedy exists against an income tax penalty order, writ jurisdiction is precluded. An appellant is advised to approach the appellate authority immediately for the period of writ pendency to be condoned as delay.
What did the court decide?
The writ petition is disposed of; directions issued to the Appellate Authority to hear the appeal and interim application expeditiously and to condone delay for the period of this writ petition.