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Case Law Details

Case Name : Space Enclave Private Limited Vs Income Tax Department and Others (Madhya Pradesh High Court)
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Space Enclave Private Limited Vs Income Tax Department and Others (Madhya Pradesh High Court)

Since the jurisdictional issue has been raised before this Court, 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 o

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