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Income Tax - Highlights / Catch Notes

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Question of law or facts - on the facts and circumstances of the ...


Plea of Limitation: Mixed Question of Law and Fact, Not Suitable for Writ Petition; Leave to Appellate Authority.

September 10, 2019

Case Laws     Income Tax     HC

Question of law or facts - on the facts and circumstances of the instant case, as the plea of limitation turns on facts and as it is clearly not a pristine question of law and as it at best qualifies as mixed question of law and facts, it would be appropriate to not to decide facts in a writ petition and leave it to appellate authority to decide on facts - HC

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