KISHORE SHANKAR GARVE vs. INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH

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WP/17573/2024HC BombayHCBM01058696202410 December 2024Bench: HON'BLE SHRI JUSTICE G. S. KULKARNI,HON'BLE JUSTICE ADVAIT M. SETHNA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the petitioner should urge all issues concerning the ITAT's order on Miscellaneous Applications in the substantive appeals filed under Section 260A of the Income Tax Act, 1961. The Court was of the opinion that the writ petitions were not the appropriate forum for assailing the ITAT's order on miscellaneous applications, especially when the petitioner had the remedy of filing substantive appeals. The Court noted that the petitioner had already filed appeals. Therefore, all contentions could be raised in those pending appeals. The petitions were disposed of with liberty to the petitioner to raise all contentions in the pending appeals.

What were the facts?

The petitioner, Kishore Shankar Garve, has filed two writ petitions (WP Nos. 17570 & 17573 of 2024) before the Bombay High Court. These petitions challenge an order dated 7 February 2023 passed by the Income Tax Appellate Tribunal (ITAT), Pune Bench. The ITAT's order rejected Miscellaneous Applications filed by the petitioner. These applications arose from ITA Nos. 1869 & 2286/PUN/2017, pertaining to Assessment Years 2011-12 and 2012-13. The ITAT rejected the applications on the grounds that there was no error apparent on the face of its earlier order.

What were the issues?

1. Whether the High Court should entertain writ petitions assailing an order of the ITAT on Miscellaneous Applications, when substantive appeals are available under Section 260A of the Income Tax Act, 1961? The petitioner argued that the High Court should consider the present writ petitions. The revenue did not record any specific arguments in the judgment. The High Court observed that the petitioner needed to urge all issues in substantive appeals under Section 260A of the Income Tax Act, 1961, rather than through writ petitions challenging the ITAT's order on miscellaneous applications.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

16.WP17570_2024.DOC Vidya Amin IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 17570 OF 2024 WITH WRIT PETITION NO. 17573 OF 2024

Kishore Shankar Garve … Petitioner Versus Income Tax Appellate Tribunal, Pune Bench & Ors. …Respondents Mr. Sanket S. Bora a/w. Mr. Unnatii A. Thakkar i/b. SPCM Legal for the petitioner. _______________________ CORAM: G. S. KULKARNI & ADVAIT M. SETHNA, JJ. Date : 10 December, 2024 _______________________ PC: 1. We have heard learned counsel for the petitioner for sometime on these petitions, which assails an order dated 7 February, 2023 passed by the Income Tax Appellate Tribunal on Miscellaneous Application Nos. 234 & 235/PUN/22 (Arising out of ITA Nos.1869 & 2286/PUN/2017) for Assessment Years 2011-12 and 2012-13. By the impugned order, Miscellaneous Applications filed by the petitioner have been rejected by the Tribunal on the ground that there was no error apparent on the face of the order. 2. We are of the opinion that the petitioner needs to urge all these issues in Page 1 of 2 10 December, 2024

2024:BHC-AS:48216-DB

16.WP17570_2024.DOC assailing the order passed by the Income Tax Appellate Tribunal on the Miscellaneous Applications in substantive appeals as available to the petitioner under the provisions of Section 260A of the Income tax Act. 3. At this stage, it is informed to us by the learned counsel for the petitioner that the petitioner has already filed appeals. If that be so, all these contentions can be raised in the appeals. 4. With these observations, we dispose of these petitions with liberty to raise all contentions in the pending appeals. 5. Disposed of in the above terms. No costs. (ADVAIT M. SETHNA, J.) (G. S. KULKARNI , J.) Page 2 of 2 10 December, 2024

Signed by: Vidya S. Amin Designation: PS To Honourable Judge Date: 11/12/2024 15:19:25

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