M/s Sanchal Raghoutank Ram Niwas Sarda & Co. G.E.R. V. Union of India through Secretary Ministry of Finance North Block New Delhi and Central Board of Direct Taxes New Delhi and Commissioner of Income Tax New Central Revenue Building Civil Line, Raipur (C.G.) and Income Tax Officer War Q-1, Rajnandgaon

WP/3770/2003

AI Insights

The case involves a writ petition filed by M/s Sanchal Raghoutank Ram Niwas Sarda & Co. against the Union of India and other respondents concerning direct tax issues. The petitioner sought suitable directions or orders under Articles 226/227 of the Constitution of India. The High Court of Chhattisgarh, after considering the submissions and without expressing any opinion on the merits, directed the petitioner to approach the competent authority with a detailed representation. The court's decision emphasizes the importance of exhausting statutory remedies before seeking judicial intervention.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 804052 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 01-01-2023
• Assessment Year: misc
• Laws Referred To: Articles 226/227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Keywords: Certiorari; Certiorari; Direct Tax; Income Tax; Mandamus; Writ petition
• Section: 226; 227

Judgement Text

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