Case Law Details
Jay Shree Tea And Industries Limited Vs ACIT (Calcutta High Court)
Introduction: The case of Jay Shree Tea And Industries Limited Vs ACIT (Calcutta High Court) raises a pertinent question regarding the delay in approaching the writ court and its impact on legal proceedings. The matter involves a writ petition against orders under sections 147 and 148A(d) of the Income Tax Act and highlights the significance of timely legal actions.
Analysis: The crux of this judgement revolves around the petitioner’s belated approach to the writ court and the resultant dismissal of the writ petition. Several key elements were observed:
1. Timeline of Events: The timeline of notices, participation in proceedings, and final assessment orders is crucial in understanding why the petition was dismissed.
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This is a flawed judgement as the remedy of judicial flaw can be addressed at my time . Should be challenged