The writ petition was filed against an order of the Commissioner (Appeals) contending that sanction granted under section 153D of the Income-Tax Act, 1961 by virtue of a single request in almost 35 cases including that of the assessee. High Court dismissed the writ petition holding that the assessee had an alternative and effective remedy by way of an appeal before the Income-tax Appellate Tribunal. SLP of assessee dismissed. (AY.2009-10)
Tirupati Buildings and Offices Pvt. Ltd. v. PCIT (2023) 452 ITR 284 (SC) Editorial : Tirupati Buildings and Offices Pvt. Ltd. v PCIT(2023) 452 ITR 282 (Delhi)(HC), affirmed.
S. 153D : Assessment-Search-Sanction-Sanction given to 35 cases by virtue of single request-Alternative remedy-Writ was dismissed. [S. 253, Art. 226]