High Court in exercise of powers conferred under Article 226 of the Constitution of India

 High Court in exercise of powers conferred under Article 226 of the Constitution of India

The High Court of Gujrat has held that once an efficacious alternative remedy by way of statutory appeal as provided under the special enactment and the assessee having failed to avail that statutory efficacious remedy, the High Court in exercise of powers conferred under Article 226 of the Constitution of India, cannot extend the statutory period of appeal which has otherwise expired, as the Supreme Court has held. (Nidhi Corporation vs ITO)




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