NANDLAL JAIGOPAL AGRAWAL V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2)

SCA/20232/2021

AI Insights

In this case, Nandlal Jaigopal Agrawal, the petitioner, challenged the legality and validity of an assessment order passed by the Assistant Commissioner of Income Tax, Central Circle 2(2), under Section 153C of the Income Tax Act. The petition was represented by Ms. Nupur D. Shah, who presented persuasive arguments. However, the court concluded that the matter was appealable and advised the petitioner to seek redress through the statutory appeal process available under Section 251 of the Income Tax Act before the Commissioner of Appeals. Consequently, the writ application was dismissed as not pressed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 678023 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 10-01-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: NUPUR SHAH
• Keywords: Assessment Order; Commissioner of Appeals; Statutory Appeal; Writ application
• Section: 251; 153C

Judgement Text

"C/SCA/20232/2021 ORDER DATED: 10/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 20232 of 2021 ========================================================== NANDLAL JAIGOPAL AGRAWAL Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2) ========================================================== Appearance: MS NUPUR D SHAH(10233) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 10/01/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 Ms . N u p u r S h a h , t h e l e a r n e d c o u n s e l a p p e a r i n g f o r t h e w r i t a p p l i c a n t m a d e a g a l l a n t e f f o r t t o c o n v i n c e u s t o e n t e r t a i n t h i s w r i t a p p l i c a t i o n q u e s t i o n i n g t h e l e g a l i t y a n d v a l i d i t y o f t h e a s s e s s m e n t o r d e r p a s s e d b y t h e A s s e s s i n g O f f i c e r u p o n c o m p l e t i o n o f t h e p r o c e e d i n g s u n d e r S e c t i o n 1 5 3 C o f t h e A c t . 2 We h a v e h e a r d s o m e v e r y p e r s u a s i v e a r g u m e n t s c a n v a s s e d b y Ms . S h a h . B u t w e a r e o f t h e o p i n i o n t h a t t h e i m p u g n e d a s s e s s m e n t o r d e r b e i n g a n a p p e a l a b l e o r d e r , t h e w r i t a p p l i c a n t s h o u l d a v a i l t h e s t a t u t o r y a l t e r n a t i v e r e m e d y o f a p p e a l b e f o r e t h e C o m m i s s i o n e r o f A p p e a l s u n d e r S e c t i o n 2 5 1 o f t h e I . T . A c t . 3 I n v i e w o f t h e a f o r e s a i d a n d a l s o u p o n r e q u e s t m a d e b y Ms . S h a h , w e p e r m i t Ms . S h a h t o w i t h d r a w t h i s w r i t a p p l i c a t i o n w i t h l i b e r t y t o a v a i l t h e a l t e r n a t i v e r e m e d y o f s t a t u t o r y a p p e a l a v a i l a b l e t o h e r c l i e n t . I t Page 1 of 2 C/SCA/20232/2021 ORDER DATED: 10/01/2022 i s n e e d l e s s t o c l a r i f y t h a t a l l t h e c o n t e n t i o n s r a i s e d i n t h i s w r i t a p p l i c a t i o n c a n b e r a i s e d e v e n b e f o r e t h e C o m m i s s i o n e r o f A p p e a l s i n t h e s t a t u t o r y a p p e a l t h a t t h e w r i t a p p l i c a n t m a y f i l e . T h i s w r i t a p p l i c a t i o n i s , a c c o r d i n g l y , d i s p o s e d o f a s n o t p r e s s e d . We h a v e o t h e r w i s e n o t g o n e i n t o t h e m e r i t s o f t h e c a s e . (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) CHANDRESH Page 2 of 2 "