2023 (8) TMI 1424 - HC - Income Tax

Availability of alternate remedy - Respondents submits that impugned order being appealable under the provisions of Section 253 of Income Tax Act 1961 writ petition should not be entertained - HELD THAT - As there is force in this submission. Writ petition is disposed off reserving liberty to the Petitioner to avail the remedy of appeal as indicated by the Counsel for the Revenue. All contentions are kept open. If appeal is filed within a period of four weeks the question of limitation latches delay shall pale into insignificance. Since Petitioner is being nonsuited on the ground of availability of alternate remedy as insisted upon by the Revenue no precipitatory action shall be taken against the petitioner under the impugned order for a period of four weeks.

Summary

The High Court of Karnataka disposed of the writ petition, reserving the right for the Petitioner to appeal under Section 253 of the Income Tax Act, 1961. The court emphasized the availability of an alternate remedy and stayed any action against the Petitioner for four weeks.