Distribution Co. Ltd v. Commissioner Of Income Tax

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.256 OF 2009 WRIT PETITION NO.256 OF 2009 Maharashtra State Electricity Distribution Co. Ltd. ...Petitioner. v. Commissioner of Income Tax & 2 Ors. ...Respondents. Mr.Vikas Singh Senior Counsel with Ms.Udita Singh i/by Khare Legal Chambers, advs. for the petitioner. Mr.Parag Vyas, adv. for the respondents. CORAM: F.I.REBELLO AND DATE: 27th April, 2009. P.C P.C. 1. Considering the fact that the petitioner has an alternative remedy by way of statutory appeal under Section 246(1) of the Income-Tax Act, in our opinion, this will not be a fit case to exercise our extraordinary writ jurisdiction. 2. Time taken by the petitioner for pursuing the matter before this Court will be excluded for the purpose of counting limitation before the Appellate authority. 3. On behalf of the respondents learned counsel submits that if the appeal is filed within two weeks from today, respondents will not raise any objection to limitation and the appeal will be heard on merits. The Appellate Authority, thereafter, if the appeal is filed within two weeks to proceed to dispose off the appeal on 2 merits. 4. In the meantime, to enable the petitioner to take appropriate steps for interim reliefs before the Appellate Authority, interim relief granted by this Court to continue for a period of four weeks from today. 5. Writ Petition stands disposed off. (F.I.REBELLO, J.) (F.I.REBELLO, J.) (J.H.BHATIA, J.) (J.H.BHATIA, J.)