No writ can be filed against assessment order which was pending for consideration before Appellate Authority: HC
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- Last Updated on 24 December, 2021
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Case Details: Agrawal Global Infratech (P.) Ltd. v. Union of India - [2021] 133 taxmann.com 137 (Chhattisgarh)
Judiciary and Counsel Details
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- Parth Prateem Sahu, J.
- Apurv Goyal, Adv. for the Petitioner.
- Ajay Kumrani and Ms. Naushina Ali, Advs. for the Respondent.
Facts of the Case
Assessee filed the writ petition before the Chhattisgarh High Court challenging the assessment order and demand notice issued under the Income-tax Act, 1961.
Revenue challenged the maintainability of the writ petition as the assessee had already approached the Appellate Authority invoking provisions under section 246(A) of the Act of 1961. The assessee filed a statutory appeal, and thus it could not be permitted to file a writ petition during the pendency of the said statutory appeal. Two parallel proceedings challenging the same order and proceedings is not permissible under the law.
High Court Held
The High Court held that the assessee’s grievance was Assessing Officer overlooked its prayer to provide a personal hearing and passed the impugned assessment order. It was argued that if the assessment is not made in accordance with the procedure laid down under section 144(B) then the same shall be non est in the eyes of law.
It was not in dispute that the Appellate Authority has powers to set aside the assessment order if it is contrary to mandatory provisions under the Act. Under section 251 of the Act of 1961, the Appellate Authority has all the powers to consider the grounds raised by the assessee in appeal.
Thus, the writ petition challenging the same order which was pending consideration before the Appellate Authority, was not maintainable and was liable to be dismissed.
List of Cases Referred to
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- Satya Pal Anand v. State of M.P. [2016] 10 SCC 767 (para 6).
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