Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (1) TMI 254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... THAT:- When the procedure required under the said provision has been apparently followed, an interference under Article 226 is not warranted. The legislative scheme discernible from Section 129 of the Act contemplates compliance of natural justice. Since after detention, Ext.P6 notice was issued and an order was passed after giving an opportunity of being heard, this Court is prima facie of the vi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9172 OF 2020(V) - - - Dated:- 5-1-2021 - Honourable Mr. Justice Bechu Kurian Thomas For the Petitioner : By Advs. Sri. A. Kumar, Sri. P. J. Anilkumar, SMTG.Mini(1748), Sri. P. S. Sree Prasad, Shri. Job Abraham For the Respondent : By Government Pleader C K Govindan SPL GP Taxes JUDGMENT Petitioner challenges Exts.P5, P6 and P8. Ext.P8 is an order issued by the respondent under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by this Court and decisions awaited. Coming to the facts of this case, it was contended that, the respondent while passing Ext.P8, had not taken into reckoning the objections filed by the petitioner and instead, acted mechanically, without even any reference in Annexure-III of Ext.P8, about the various contentions raised by him. According to the learned counsel, the order impugned is not a reasone .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 129 of the Act contemplates compliance of natural justice. Since after detention, Ext.P6 notice was issued and an order was passed after giving an opportunity of being heard, this Court is prima facie of the view that this is not a fit case to invoke Article 226 of the Constitution of India. In such circumstances, it is ideal to relegate the petitioner to the appellate remedy available un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates