TMI Blog2021 (5) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 Income Tax Officer, Surat, purportedly made under Section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) for the A.Y. 2016-17, whereby, the writ applicant is directed to pay, by way of penalty, a sum of ₹ 22,22,328/- in respect of the assessment year 2016-17. It is an undisputed fact that, the case of the writ applicant was taken up for sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the writ applicant and Mrs. Kalpana K. Raval, the learned Senior Standing Counsel appearing for the respondents - Revenue. 5. The writ applicant has also challenged the final assessment order dated 05.12.2018 by way of the Special Civil Application No.19013/2018, wherein, after considering the law laid down in the case of Commissioner of Income Tax Ors. Vs. Chh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. However, 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. 6. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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