Dismissing the petition the Court held that in the instant case, for the sake of repetition just to circumvent the procedure of appeal, which prima facie is time barred; writ petition in the year 2020 has been filed. This Court cannot assume a role of an appellate court and examine the veracity and legality of an order of assessment on merits. Accordingly the petition was dismissed . (AY. 2009-10)
H.M. Sahajhan v. PCIT (2020) 192 DTR 278 (Ker) (HC)
S. 264 :Commissioner – Revision of other orders – Delay in flling the writ petition against revision order – No explanation was furnished – Writ petition was dismssed [ S. 154 , 271(1) (c ), Art , 226 ]