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2021 (5) TMI 556 - HC - Income TaxMaintainability of writ petition - bypassing the option to file statutory appeal as provided u/s 246A - Penalty u/s 271 (1)(c) on addition u/s 68 - Writ applicant instead of filing a statutory appeal as provided under Section 264A of the Act, has directly approached this Court by invoking the writ jurisdiction under Article 226 of the Constitution of India - HELD THAT:- The writ applicant has also challenged the final assessment order dated 05.12.2018 by way of the Special Civil Application wherein, after considering the law laid down in the case of Commissioner of Income Tax & Ors. Vs. Chhabil Dass Agrawal [2013 (8) TMI 458 - SUPREME COURT] and facts and circumstances of the case, this Court has taken a view that the writ application ought not to be entertained when there is an efficacious statutory remedy available to the writ applicant and accordingly, the writ applicant is relegated to avail the remedy of appeal before the appellate authority under the provisions of the Income Tax Act. Here in this case also, the penalty proceedings on the basis of the assessment order being made final and it is being challenged directly before this Court without availing the alternative efficacious remedy as provided under the Income Tax Act, 1961. We decline to entertain this writ application as no case is made out to interfere with the impugned order, with a liberty to the writ applicant to file an appeal before the competent authority. If the appeal is filed, the appellate authority shall not raise the technical issue of limitation and decide the same on merits, in accordance with law. It is made clear that, we have not expressed any opinion on merits on the case including the issue of principles of natural justice as raised by the writ applicant. The writ application is disposed of in the aforesaid terms. Interim relief, if any, stands vacated.
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