PCIT v. Manoj Parmar (2024) 300 Taxman 76 (Cal.)(HC) Editorial : Manoj Parmar v.UOI (W.P.No. 756 of 2007 dt. 17-3-2023 (Cal)(HC)

Article : 226 : Power of High Courts to issue certain writs-Rent-Rent in terms of CPWD revisions for period from 31-1-1994 to 30-6-2021-Single Judge took note of rent which was calculated according to recognized principles of valuation and there was no dispute which required any adjudication in matter, writ petition was maintainable and rightly entertained by Single Judge and directions issued therein deserved to be sustained. [Art. 226]

Petitioner (respondent herein) was owner of a building and Income Tax Department had taken said building on rent.  Single Judge of High Court, on writ petition filed by petitioner, directed department to disburse to petitioner arrears of rent in terms of CPWD revisions for period from 31-1-1994 to 30-6-2021. Department filed appeal contending that writ petition was not maintainable. Dismissing the appeal the Court held that  since Single Judge took note of rent which was calculated according to recognized principles of valuation and there was no dispute which required any adjudication in matter, writ petition was maintainable and rightly entertained by Single Judge and directions issued therein deserved to be sustained. Appeal of Revenue is dismissed. 

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