M/S SREE GANESH GEARS PVT LTD vs. THE PRINCIPAL COMMISSIONER

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WP/37722/2016HC KarnatakaKAHC01008295201626 February 2018Bench: S.SUJATHA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was not maintainable as the assessee had an alternative, efficacious, and regular remedy of appeal under the Act. The petitioner was permitted to file a regular appeal within 30 days, which would be entertained without objection on limitation.

What were the facts?

The assessee challenged an assessment order by filing a revision petition under Section 264 of the Income-tax Act instead of the regular appeal route. The assessee then filed a writ petition before the High Court challenging the order passed by the Principal Commissioner.

What were the issues?

Whether a writ petition is maintainable when an alternative statutory remedy of appeal is available to the assessee. The availability of an efficacious alternative remedy.

Which sections of the Income-tax Act were involved?

Section 264,Section 246A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF FEBRUARY, 2018 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.37722/2016 (T – IT) BETWEEN: M/S. SREE GANESH GEARS PVT. LTD., PLOT No.106, BELAGOLA INDUSTRIAL AREA MYSURU-570016 REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR SRI M.S.VELU S/O SRI MUTHU GOUNDER AGED 74 YEARS.

... PETITIONER

[BY SRI V.K.GURUNATHAN, ADV FOR SRI S.PARTHASARATHI, ADV]

AND: 1. THE PRINCIPAL COMMISSIONER

OF INCOME-TAX, MYSURU

55/1, SHILPASHREE

VIDYARANYA COMPLEX

VISHWESHARANAGAR

MYSURU-570008.

2.

THE DEPUTY COMMISSIONER

OF INCOME-TAX, CIRCLE 1(2)

OPP. STERLING THEATRE

VISWESWARANAGAR

MYSURU-570008.

…RESPONDENTS

[BY SRI DILIP, ADV FOR SRI K.V.ARAVIND, ADV)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE

2 ORDER DATED 31.03.2016 VIDE ANNEXURE-P PASSED BY THE RESPONDENT No.1 AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:-

O R D E R

Heard the learned counsel appearing for the parties.

2.

The assessment order passed by the Assessing Authority in the case of the present writ petitioner/assessee relating to the assessment year 2006-07 was challenged by the Assessee in Revision Petition before the Deputy Commissioner of Income-tax, Mysuru, under Section 264 of the Income-tax Act, 1961 (‘Act’ for short) instead of availing the appeal remedy before the Commissioner of Income-tax (appeals).

3.

In view of the fact that the Assessee has alternative, efficacious and regular remedy under the Act against the impugned order, the present writ petition is not maintainable. The petitioner/assessee is

3 permitted to avail the regular appeal remedy by way of appeal under Section 246A of the Act. If such an appeal is filed within 30 days from today, then without raising any objection on the point of limitation, the same may be entertained subject to the assessee fulfilling the other conditions as per law.

Subject to the aforesaid observations, the writ petition stands disposed of.

Sd/- JUDGE

NC.

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