The Tax Publishers2021 TaxPub(DT) 0203 (Ker-HC)

IN THE KERALA HIGH COURT

K. VINOD CHANDRAN & T.R. RAVI, JJ.

Moidu's Medicare (P) Ltd. v. Dy. CIT

W.A. No. 1418 of 2020

8 December, 2020

Petitioner by: Santhosh P. Abraham, S.K. Devi, Joseph Markose (SR.), Advocates

Respondents by: P.K. Ravindranatha Menon (Sr.), By Jose Joseph, SC, For Income Tax, Advocate

JUDGMENT

Vinod Chandran, J.

The appeal is against the judgment of the learned Single Judge, who rejected the challenge on the ground that there is an alternate remedy of appeal as provided under Section 260A of the Income Tax Act, 1961 [for brevity, 'the I.T. Act']. The challenge was against the order of the Tribunal rejecting an application for rectification filed under Section 254(2) of the I.T. Act. Learned Single Judge found the writ petition to be bereft of merits for reason of the Court invoking the jurisdiction under Article 226 of the Constitution of India being prohibited from assuming the role of an Appellate Court. We would have normally declined to interfere with the refusal to exercise discretion under Article 226; but for the fact that there is a divergence of opinion as to whether an appeal would lie from the rejection of an application for rectification.

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