2023 (7) TMI 1504 - HC - Income Tax

Delay filling appeal against order passed u/s 148A(d) - Petition was filed after a delay of almost one year and that too just few days before the Assessment Order came to be passed - HELD THAT - We are not inclined to exercise our jurisdiction under Article-226 of the Constitution of India. Petition dismissed. Petitioner may, however, exhaust its alternative remedy under the provisions of the Income Tax, 1961. If the time to file Appeal has expired, Petitioner may file an Appeal within two weeks from today. All rights and contentions to be raised in the Appeal are kept open.

Summary

The High Court of Bombay dismissed the petition challenging an Income Tax order due to delay in filing. The petitioner was advised to pursue alternative remedies under the Income Tax Act, with the option to file an appeal within two weeks if the time limit had not expired.