Law: Income Tax Act, 1922

Section:

Writ--- Altemate remedy available---No appearance on behalf of petitioner when impugned order was passed---Delay in filing writ petition---Writ would not issue---Constitution of India, Art.226. Held, dismissing the writ petition, that the petitioner had challenged an order of the Tribunal. The petition was not maintainable since if the petitioner was aggrieved by the decision rendered. The only course open to the petitioner was to file a reference application. The point that was raised by the petitioner was that this was an ex parte order. From the order, it could be seen that there was no appearance on behalf of the assessee. That apart, order was passed on August 29, 1997, and the application was filed only on January 12, 1999. ORDER The petitioner challenges Exh. P-3 order of The Income-tax Appellate Tribunal. In my view, this original petition is not maintainable since if the petitioner is aggrieved by the decision rendered, the only course open to the petitioner is to file a reference application. The point that is' raised by learned counsel for the petitioner is that this is an ex parte order. His…

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