Supreme Court · 2019 INSC 1277 · Decided 22 November 2019
Genpact India Private Limited v. Deputy Commissioner of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1277 · [2019] 17 S.C.R. 139
- Case number
- CIVIL APPEAL No. 8945/2019
- Decided
- 22 November 2019
- Bench
- UDAY UMESH LALIT, INDIRA BANERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Companies Act Section 77A; Income Tax Act Section 246(1)(a), 246A(1)(a)
Headnote
Income Tax Act, 1961: ss. 246(1)(a) and 246A(1)(a) - Scope of - Held: Scope of the provisions cannot be confined to the issues arising out of or touching upon assessment proceedings u/ss. 143 of 144 of Income Tax Act - Determination u/s. 115QA of the Act would also get covered s. 115QA - Assessment order - Liability u/s. 115QA - Denied by assessee - Writ petition challenging assessment order - Petition disposed of by High Court on the ground that the same could not be entertained due to availability of alternate remedy u/s. 246-A of the
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