ACHIEVER BUILDERS PVT LTD. vs. CENTRAL BOARD OF DIRECT TAXES AND OTHERS

PDF · subscribers
CWP/11352/2019HC Punjab & HaryanaPHHC01054943201918 January 2023Author: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the petitioner has an alternate remedy to file an appeal before the Income Tax Tribunal against the Revision Order under Section 263 of the Income Tax Act, 1961, dated March 27, 2019. Since CWP-32201-2018, with which the present writ petition was to be heard, has already been disposed of, the present writ petition is also disposed of. The petitioner is granted liberty to file an appeal against the order dated March 27, 2019, before the Income Tax Tribunal. Furthermore, as interim proceedings were stayed, the petitioner can file an application for condonation of delay before the Tribunal. The court did not decide the merits of the revision order itself.

What were the facts?

The petitioner, Achiever Builders Private Limited, filed a writ petition challenging a Revision Order under Section 263 of the Income Tax Act, 1961, dated March 27, 2019, passed by the Principal Commissioner of Income Tax. The writ petition was initially issued notice on May 29, 2019, and was to be heard with another writ petition, CWP-32201-2018. An interim order was passed in CWP-32201-2018 directing that no final order would be passed by the Assessing Authority. CWP-32201-2018 was disposed of on February 7, 2020, due to the transfer of the case jurisdiction to Delhi. The petitioner's counsel informed the court that a final assessment order has since been passed and is already under challenge before the Income Tax Tribunal.

What were the issues?

1. Whether the present writ petition is maintainable when the petitioner has an alternate remedy of appeal before the Income Tax Tribunal against the impugned revision order under Section 263 of the Income Tax Act, 1961. Assessee's Contention: The petitioner has challenged the revision order under Section 263. The judgment does not record any specific argument from the petitioner regarding the maintainability of the writ petition or the alternate remedy. The petitioner's counsel informed the court about the subsequent filing of an appeal before the Income Tax Tribunal against the final assessment order. Revenue's Contention: The judgment does not explicitly record any specific argument from the revenue regarding the maintainability of the writ petition or the alternate remedy. However, the court's observation that the petitioner has an alternate remedy implies this was a consideration.

Which sections of the Income-tax Act were involved?

Section 263,Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
240 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-11352-2019 Date of decision:18.01.2023 Achiever Builders Private Limited ....Petitioner V/s. Central Board of Direct Taxes and others ....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Pankaj Jain, Senior Advocate with Mr. Sachin Bhardwaj, Advocate and Ms. Divya Suri, Advocate for the petitioner. Ms. Pridhi Jaswinder Sandhu, Senior Standing Counsel for the respondents. **** Ritu Bahri, J. (Oral). The petitioner is seeking quashing of Revision Order under Section 263 of the Income Tax Act, 1961 dated 27.03.2019 (Annexure P- 17). In the present case, notice of motion was issued on 29.05.2019 and this writ petition was to heard alongwith CWP-32201-2018 and interim relief as no final order will be passed by the Assessing Authority as passed in CWP-32201-2018 vide order dated 21.12.2018 was given. CWP-32201- 2018 was disposed of on 07.02.2020 keeping in view the jurisdiction of case was transferred to Delhi. In CWP-32201-2018, learned counsel for the respondents submitted that objections to notice under Section 148 of the Income Tax Act, 1961 had to be first decided by the Assessing Officer before proceeding further in the matter. DIVYANSHI 2023.01.23 11:21 I attest to the accuracy and

authenticity of this document/order

CWP-11352-2019 -2- Learned counsel for the petitioner has informed that pursuant to order dated 07.02.2020, final assessment order has been passed and that order has already been challenged by way of filing appeal before the Income Tax Tribunal. In the present case, the petitioner has challenged Revision Order under Section 263 of the Income Tax Act, 1961 dated 27.03.2019 (Annexure P-17) passed by the Principal Commissioner of Income Tax. The petitioner had an alternate remedy to file appeal before the Income Tax Tribunal against the order dated 27.03.2019 (Annexure P-17). Since CWP-32201-2018 has already been disposed of on 07.02.2020, the present writ petition is disposed of by giving liberty to the petitioner to file appeal against the order dated 27.03.2019 (Annexure P-17) before the Income Tax Tribunal and since the interim proceedings were stayed, he can file application for condonation of delay as well.

(RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 18.01.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.01.23 11:21 I attest to the accuracy and authenticity of this document/order

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →