MOHINDER PAL vs. COMMISSIONER OF INCOME TAX (APPEALS) ROHTAK AND ANOTHER

Facts

The petitioner, Mohinder Pal, filed a writ petition before the High Court of Punjab and Haryana under Articles 226/227 of the Constitution of India. The petition sought to quash several orders: dated December 10, 2015 (Annexures P-12 & P-13), dated June 28, 2016 (Annexure P-17), and dated August 7, 2018 (Annexure P-23). The petitioner also made other prayers. The order dated August 7, 2018, was passed by the Commissioner of Income Tax (Appeals) [CIT(A)] and was appealable before the Income Tax Appellate Tribunal (ITAT) under the Income Tax Act, 1961.

Held

The High Court allowed the petitioner to withdraw the writ petition. The Court noted that the order dated August 7, 2018, passed by the CIT(A) was appealable before the Income Tax Appellate Tribunal (ITAT) under the provisions of the Income Tax Act, 1961. The Court dismissed the petition as withdrawn, granting the petitioner liberty to take recourse to alternative remedies available to him in accordance with law. No decision was made on the merits of the orders challenged. The operative direction was to permit withdrawal and grant liberty for alternative remedies.

Key Issues

1. Whether the petitioner is entitled to have the orders dated December 10, 2015, June 28, 2016, and August 7, 2018, quashed by this Court under Articles 226/227 of the Constitution of India? The petitioner, appearing in-person, argued that he may be allowed to withdraw the present writ petition with liberty to pursue alternative remedies. The revenue did not dispute the petitioner's request. The judgment notes that the order dated August 7, 2018, passed by the CIT(A) is appealable before the ITAT under the Income Tax Act, 1961.