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Case Law Details

Case Name : Space Enclave Private Limited Vs Income Tax Department And Others (Madhya Pradesh HC)
Appeal Number : WP No. 19516 of 2022
Date of Judgement/Order : 01/03/2023
Related Assessment Year :
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Space Enclave Private Limited Vs Income Tax Department And Others (Madhya Pradesh HC)

HC held that even assuming an alternative remedy u/S 246 of the Act of filing an appeal is available, it will not operate as an absolute bar for entertaining the writ petition as jurisdictional issues goes to the root of matter and it is one of the exceptional factors carved out by the Hon’ble Supreme Court for exercise of jurisdiction under Article 226 of the Constitution of India.

FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT

Shri Yatish Kumar Laad, Advocate for the petitioner(WP No. 13065/2022, WP No. 24660/2022 & WP no. 24661/2022)

Shri P. M. Choudhary, Sr. Advocate with Shri Anand Prabhawalkar, & Shri Madhav Khandelwal, learned counsels for the petitioner (WP No. 19516/2022).

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