PANKAJ NATWARLAL PATEL V. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), AHMEDABAD

SCA/373/2022

AI Insights

In this case, Pankaj Natwarlal Patel, the writ applicant and an assessee, challenged a notice and assessment order issued for the assessment year 2011-12 by the Assistant Commissioner of Income Tax, Central Circle 1(4), Ahmedabad. The petitioner sought various writs including certiorari to quash the impugned notice and assessment order, citing a lack of appropriate opportunity of hearing before the assessment proceedings concluded. The respondent's counsel argued that the proper remedy for such a dispute was through a statutory appeal under Section 251 of the Income Tax Act, not through a writ petition under Article 226. The court agreed with the respondent, emphasizing the availability of an appellate remedy under the Income Tax Act.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 749137 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 10-01-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 153C of the Income Tax Act, Section 251 of the Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: VIVEKKUMAR CHAVDA
• Keywords: Appealable order; Assessment Order; Income Tax; Statutory Appeal; Writ of Certiorari
• Section: 251; 153C; 226

Judgement Text

"C/SCA/373/2022 ORDER DATED: 10/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 373 of 2022 ============================================= PANKAJ NATWARLAL PATEL Versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), AHMEDABAD ============================================= Appearance: MR VIVEKKUMAR CHAVDA(6666) 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. By this writ application under Article 226 of the Constitution of India, the writ applicant – an assessee has prayed for the following reliefs: “(h) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned notice dated 25.12.2021 [Annexure – A] as well as the assessment order dated 30.12.2021 [Annexure – H] issued by the Respondent for A.Y.2011-12 as well as the order of assessment passed in consequence to the impugned proceedings. (i) to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions quashing and setting aside the impugned order passed by the Respondent on 30.12.2021 [Annexure- H] rejecting the objections of the Petitioner and upholding the validity of the impugned assessment proceedings u/s 153C of the Act for A.Y. 2011-12. (j) To allow the Petitioner to amend the Petition in view of the order passed, if any, by the Respondent disposing off the objections. (k) To call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the impugned notice and order. Page 1 of 2 C/SCA/373/2022 ORDER DATED: 10/01/2022 (l) Pending the hearing and final disposal of this petition to maintain status quo in the matter and ask the Respondent and its subordinates not to take any action or to do anything in furtherance and pursuance of this impugned assessment order. (m) To allow this Petition with cost. (n) To pass any further or other orders as the Hon'ble Court may deem proper in the interest of justice and in the circumstances of the case.” 2. We have heard Mr. Vivekkumar Chavda, the learned counsel appearing for the writ applicant. 3. We inquired with Mr. Chavda as to why his client is invoking the writ jurisdiction of this High Court under Article 226 of the Constitution of India when the remedy to challenge the assessment order lies in filing the statutory appeal under Section 251 of the Income Tax Act before the Commissioner of Appeals. The only reply given by Mr. Chavda is that his client was not afforded appropriate opportunity of hearing before the passing of the assessment order on conclusion of the assessment proceedings under Section 153C of the Act for the A.Y. 2011-12. We are not convinced with the reply of Mr. Chavda. 4. We are of the view that the assessment order being an appealable order, the writ applicant should file an appropriate appeal in accordance with law. 5. With the aforesaid, this writ application stands rejected. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) NEHA Page 2 of 2 "