M/S Ideal Ashiyana Private Ltd. Indore Through Shri Shelesh Maheshwari vs. Pr. Commissioner Of Income Tax (Indore I)

WP/14933/2024HC Madhya Pradesh04 July 2025Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages

For Petitioner: Ashish Goyal

AI SummaryDismissed

What did the High Court hold?

The High Court held that a Writ Petition is not maintainable to challenge an order of the ITAT dismissing a Miscellaneous Application (MA) filed for rectification. The Court reasoned that the dismissal of the MA does not create a separate cause of action for filing a Writ Petition, especially when the petitioner has already filed an Income Tax Appeal (ITA) challenging the original order of the ITAT that was sought to be rectified. The Court stated that the order of rectification being dismissed can be brought on record in the pending ITA and may serve as a ground for condonation of delay in that appeal. Therefore, the Writ Petition was dismissed as not maintainable. The Court did not decide on the merits of the original appeal or the rectification application.

What were the facts?

The petitioner, M/s Ideal Ashiyana Private Ltd., filed a Writ Petition before the High Court of Madhya Pradesh, Indore Bench, challenging an order dated 09.08.2023 passed by the Income-tax Appellate Tribunal (ITAT), Indore Bench. This ITAT order dismissed a Miscellaneous Application (MA) No. 07/IND/2023. The MA was filed seeking rectification of a final order dated 15.12.2022, also passed by the ITAT, which had dismissed the assessee's appeal. The High Court noted that the petitioner had already filed an Income Tax Appeal (ITA) No. 135/2024 challenging the ITAT's order dated 15.12.2022. The Court observed that the dismissal of the rectification application does not create a separate cause of action for a Writ Petition, and the order dated 15.12.2022 should be challenged via the pending ITA.

What were the issues?

1. Whether a Writ Petition is maintainable to challenge an order of the Income-tax Appellate Tribunal (ITAT) dismissing a Miscellaneous Application (MA) filed for rectification, when a separate appeal (ITA) has already been filed challenging the original ITAT order sought to be rectified? Assessee's Contention: The petitioner, M/s Ideal Ashiyana Private Ltd., implicitly sought to challenge the ITAT's order dismissing their MA. The filing of the Writ Petition suggests an attempt to address the ITAT's decision on the rectification application. Revenue's Contention: The revenue, represented by the Pr. Commissioner of Income Tax (Indore I), did not explicitly record arguments in the judgment. However, the Court's reasoning implies that the revenue would likely contend that the Writ Petition is not the appropriate remedy.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI ON THE 4th OF JULY, 2025 WRIT PETITION No. 14933 of 2024 M/S IDEAL ASHIYANA PRIVATE LTD. INDORE THROUGH SHRI SHELESH MAHESHWARI Versus PR. COMMISSIONER OF INCOME TAX (INDORE I) Appearance: Shri Ashish Goyal - Advocate for the petitioner. Shri Shantanu Sharma - Advocate for the respondent. ORDER Per: Justice Vivek Rusia This Writ Petition has been filed against the order dated 09.08.2023 passed in M.A. No. 07/IND/2023 by Income-tax Appellate Tribunal, Indore Bench, Indore (hereinafter referred for short 'ITAT'). The aforesaid MA was filed against the final order dated 15.12.2022 passed by ITAT whereby the appeal was dismissed. MA was filed under Section 254(2) of Income Tax Act, 1961 seeking rectification of the order dated 15.12.2022, therefore, this will not give a separate cause of action for filing the Writ Petition when ITA No. 135/2024 has already been filed challenging the order dated 15.12.2022. Once the order of rectification has been dismissed, the order dated 15.12.2022 is liable to be challenged by way of ITA. Filing of an application 1 WP-14933-2024 NEUTRAL CITATION NO. 2025:MPHC-IND:16765 Signed by: SOUMYA RANJAN DALAI Signing time: 05-07-2025 10:43:50 Signature Not Verified

(VIVEK RUSIA) JUDGE (BINOD KUMAR DWIVEDI) JUDGE for rectification can be a ground for condonation of delay. That order is not liable to be challenged independently by way of Writ Petition. The petitioner may bring this order into the record of ITA. Hence, the present Writ Petition is dismissed. soumya

2 WP-14933-2024 NEUTRAL CITATION NO. 2025:MPHC-IND:16765 Signed by: SOUMYA RANJAN DALAI Signing time: 05-07-2025 10:43:50 Signature Not Verified

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