On appeal against the Judgement of single judge the Court held that once a writ petition is permitted to be withdrawn and assessee is permitted to avail statutory remedy, any observation on merits of case ought to be avoided, hence, where while permitting assessee to withdraw writ petitions, Single Judge had made observations on merits of assessee’s claim of exemption under section 11, observations/findings on merits of case made by Single Judge is vacated and set aside.
Tamizhavel P.T. Rajan Commemoration Trust v. ITO (2023) 333 CTR 417 / 149 taxmann.com 340 (Mad)(HC) Editorial: Tamizhavel P.T. Rajan Commemoration Trust v. ITO (2023) 333 CTR 420 /227 DTR 51 (Mad)(HC), disapproved.
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Writ petition permitted to be withdrawn-On appeal the division bench held that observation of Single Judge on merits of assessee’s claim of exemption under section 11, observations is vacated and set aside.[S. 11, Art. 226]