Nobody can be permitted to jump the hierarchy of the Court and since alternate remedy to file an appeal is available; Uttarakhand HC

The Uttarakhand High Court has recently observed that Nobody can be permitted to jump the hierarchy of the Court and since alternate remedy to file an appeal is available to the petitioner Board before CIT(Appeals).

A bench of Justice U.C Dhyani was hearing a petition filed by Uttarakhand Environment Protection and Pollution Control Board seeking exemption of Taxes under Section 10(46) of the Income Tax Act, 1961.

The Court also directed the petitioner Board to file the statutory appeal under Section 246A of the Income Tax Act. When the petitioner Board files an appeal, the CIT(Appeals) takes into consideration the time period which has been consumed by the petitioner Board in pursuing the present writ petition.

The Court is, therefore, inclined, keeping in view all the aforesaid documents, to stay further recovery from the petitioner Board by the Revenue for a period of two weeks from today, within which period, the petitioner Board is expected to file the statutory appeal before the CIT(Appeals).

Read the Full text of the Judgment below.

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