Writ Maintainable for Limitation & Jurisdiction Errors in Section 148A(d) Orders: Sikkim HC

Zydus Healthcare Ltd. Vs ACIT (Sikkim High Court)

The Sikkim High Court considered a writ petition challenging the maintainability of a Writ Petition filed against an Order under Section 148A(d) of the Income Tax Act, 1961 (IT Act). The Respondent, represented by the Deputy Solicitor General of India, contended that the petitioner was barred from approaching the High Court without first exhausting statutory remedies. These remedies include filing an appeal to the Commissioner of Income Tax (Appeals) under Section 246A(1)(b) and, if aggrieved, further appeal to the Income Tax Appell

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