DR. BHISHAM LAL SHARMA V. INCOME TAX OFFICER and ANOTHER

WPT/6431/2008

AI Insights

The case involves Dr. Bhishma L. Shannon, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against the Income Tax authorities. The primary contention was regarding the maintainability of the writ petition under the provisions of section 346 of the Income Tax Act, 1961, which provides for a statutory appeal. The respondents argued that there exists an effective, efficient, and speedy remedy against the impugned order dated 30.10.2008, which is accessible to the petitioner. In light of these submissions, the petition was withdrawn by the petitioner, who sought permission to explore the statutory appeal as an alternative remedy.

• Counselvise Citation: [2008] 140 COUNSELVISE.COM (IT) 752871 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 19-11-2008
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AMIT CHOUDHARY
• Assessee Lawyers: VIRENDRA SHANNON
• Keywords: Income Tax; Statutory Appeal; Withdrawal of Petition; Remedy
• Section: 346

Judgement Text

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