Case Law Details
Euphoria Infotech India PVT LTD. Vs ITO (Calcutta High Court)
Introduction: In a recent judgment by the Calcutta High Court, Euphoria Infotech India PVT LTD’s writ petition against an order under the Income Tax Act, 1961 was dismissed. The court asserted that the writ petition could not be entertained since the order impugned was appealable. This post explores the case’s details, the court’s reasoning, and the implications of the ruling.
Analysis:
1. Background and Petition: Euphoria Infotech challenged an order passed under Sections 147, 144, and 144B of the Income Tax Act, 1961. However, the appeal was dismissed as the order was appealable.
2. Court’s Decision: After examining the case, the court agreed with the Single Bench that a writ petition was not appropriate in this circumstance. Instead, the assessee must pursue the appellate remedy, and the appellate authority could re-appreciate the evidence.
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