Undesirable haste in passing assessment order results in miscarriage of justice – Delhi HC

Sak Industries Pvt Ltd Vs. DCIT (Delhi High Court) The petitioner assessee had filed an appeal against the reassessment order as it was mandated and required to be filed within the period of limitation. They have, however, withdrawn the said appeal. Looking into the factual background of the present case, we feel that the plea of alternative remedy raised by the Revenue should be and ought to be rejected. Defence of alternative remedy in the present case will result in miscarriage of justice and cause prejudice to the petitioner. Once we have quashed the order dated 2nd November, 2010, for the...