COMMISSIONER OF INCOME TAX Vs. MAX INDIA LIMITED

JUDGEMENT

(1.) Application for placing on record reply to the legal notice dated 07.09.2015 as Annexure P-8 and for exemption from filing certified copies thereof is allowed, subject to all just exceptions.

(2.) The petitioners request for revaluation has been rejected by the respondent-Board on the ground that there is no provision in the office of the Board for revaluation. Counsel also could not show any rule which provides for the said relief. The legal issue thus arises that whether in the absence of any such provision, the Court can direct revaluation. The said answer stands decided against the petitioner by the Apex Court in H.P. Public Service Commission v. Mukesh Thakur and another, 2010 AIR(SC) 2620. The relevant observations read thus:-

(3.) In such circumstances, no writ of mandamus can be issued and the present writ petition is accordingly dismissed.