Vikas Bhatnagar v. ITO - Taxpublishers.in

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The Tax Publishers2020 TaxPub(DT) 4921 (SC) : (2020) 275 TAXMAN 0594

INCOME TAX ACT, 1961

Section 261 Sections 144 & 271(1)(c)

Where the assessee preferred SLP to appeal against the judgment of Andhra Pradesh High Court in Vikas Bhatnagar v. ITO [W.P. No. 20199 of 2018, dt. 16-10-2019] : 2020 TaxPub(DT) 5138 (AP-HC), whereby the High Court held that assessee having resorted to remedy of appeal against section 144 assessment order and section 271(1)(c) proceedings, Writ Petition against same cause of action and same orders would not be maintainable, the Supreme Court dismissed the SLP.

Appeal (Supreme Court) - Special leave petition - Appeal against section 144 assessment order and section 271(1)(c) proceedings - High Court holding writ petition not maintainable against same cause of action and same orders

Assessee preferred SLP to appeal against the judgment of Andhra Pradesh High Court in Vikas Bhatnagar v. ITO [W.P. No. 20199 of 2018, dt. 16-10-2019] : 2020 TaxPub(DT) 5138 (AP-HC), whereby the High Court held that assessee having resorted to remedy of appeal against section 144 assessment order and section 271(1)(c) proceedings, Writ Petition against same cause of action and same orders would not be maintainable. Held: Having heard counsel for some time and perusing the records, the Court did not think it to be a fit case to interfere under article 136 of the Constitution of India. The special leave petition was dismissed. However, the appeal that is pending should be taken up and decided within a period of six months from today.

REFERRED :

FAVOUR : SLP dismissed.

A.Y. :

IN THE SUPREME COURT OF INDIA