CHETAN ENGINEERS vs. THE ASSISTANT/JOINT/DEPUTY COMISSIONER OF INCOME TAX

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SCA/9667/2021HC GujaratGJHC24033163202112 July 2021Bench: HONOURABLE MS. JUSTICE BELA M. TRIVEDI,HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI2 pages
AI SummaryDismissed

What did the High Court hold?

The Gujarat High Court held that it was not inclined to entertain the present Special Civil Application at this juncture. The court reasoned that since the Assessing Officer had already passed an assessment order dated May 16, 2021, for the Assessment Year 2012-13, the proper course for the petitioner would be to challenge this order by filing an appeal as permitted under the Income Tax Act. The court explicitly stated that it had not gone into the merits of the case. It clarified that the petitioner would be at liberty to raise all issues and contentions raised in the present petition in the appeal that may be filed, provided it is legally permissible. The petition was dismissed with this liberty granted.

What were the facts?

The petitioner, Chetan Engineers, filed a Special Civil Application (SCA) No. 9667 of 2021 before the Gujarat High Court. This petition was filed after the withdrawal of an earlier petition, SCA No. 7462 of 2021, with liberty granted to file a fresh one due to subsequent developments. The Assessing Officer had already passed an assessment order dated May 16, 2021, for the Assessment Year 2012-13. The High Court noted that the appropriate remedy for the petitioner would be to file an appeal under the Income Tax Act.

What were the issues?

1. Whether the High Court should entertain a Special Civil Application when an alternative statutory remedy of appeal is available under the Income Tax Act, following the passing of an assessment order by the Assessing Officer? Assessee's Contention: The petitioner, Chetan Engineers, approached the High Court via a Special Civil Application. The specific arguments made by the petitioner's counsel, Mr. Manish J. Shah, are not detailed in the judgment, other than the fact that the petition was filed after a previous one was withdrawn with liberty to file a fresh petition. Revenue's Contention: The judgment does not record any specific arguments made by the respondent revenue authority. However, the court's observation implies that the revenue would be a party to the subsequent appeal process.

AI-generated summary — verify with the full judgment below

C/SCA/9667/2021 ORDER DATED: 12/07/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9667 of 2021 ========================================================== CHETAN ENGINEERS Versus THE ASSISTANT/JOINT/DEPUTY COMISSIONER OF INCOME TAX ========================================================== Appearance: MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDI and HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI

Date : 12/07/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI) 1. Heard learned Advocate Mr. Manish J. Shah for the Petitioner. 2. It may be noted that the present petition has been filed by he Petitioner after the withdrawal of the earlier Petition being Special Civil Application No. 7462 of 2021, as after filing of the earlier Petition, subsequent development had taken place, and the court had granted the Petitioner, a liberty to file a fresh one. Accordingly the present Petition has been filed. 3. After hearing the learned Advocate Mr. Shah for the Petitioner and perusing the documents on record, it appears that the Assessing Officer has already passed the Assessment Order dated 16.5.2021 in respect of the Assessment Year 2012-13 of the petitioner, and therefore, the proper course for the Petitioner would be to challenge the Appeal as may be permitted under the Income Tax Act. 4. Hence, the Court is not inclined to entertain the present Petition at this Page 1 of 2

C/SCA/9667/2021 ORDER DATED: 12/07/2021 juncture. However, it is clarified that the Court has not gone into merits of the case and it shall be open for the Petitioner to raise all issues / contentions raised in the present Petition, in the Appeal that may be filed by the Petitioner, as may be legally permissible. 5. Subject to the aforesaid observation, the present Petition is dismissed with liberty as stated above. (BELA M. TRIVEDI, J) (A. C. JOSHI,J) J.N.W Page 2 of 2

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