Dinesh Chhaganlal Thakkar v. Principal Commissioner Of Income-Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 7820 of 2021 ==========================================================DINESH CHHAGANLAL THAKKAR VersusPRINCIPAL COMMISSIONER OF INCOME-TAX ========================================================== Appearance:MR CHINTAN DAVE FOR HLP ASSOCIATES LLP(9263) for the Petitioner(s) No. 1MR MR BHATT FOR M R BHATT & CO.(5953) for the Respondent(s) No. 1,2,3========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 18/01/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.We have heard Mr. Chintan Dave, the learned counsel forHLP Associates appearing for the writ applicant – assessee andMr. M.R. Bhatt, the learned senior counsel appearing for theRevenue. 2.The subject matter of challenge in the present writapplication is the order passed by the Principal Commissioner ofIncome Tax, Ahmedabad, dated 16.03.2021 under Section 263 ofthe Income Tax Act, 1961. The Principal Commissioner of IncomeTax by way of his impugned order has directed the AssessingOfficer to pass a fresh assessment order with respect to the A.Y.2015-16. The impugned order passed by the PrincipalCommissioner in exercise of his powers under Section 263 of theAct is an appealable order before the Income Tax AppellateTribunal. In such circumstances, only on this ground alone, wedecline to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India. 3.We dispose of this writ application on the aforesaid shortpoint reserving the liberty for the writ applicant to file an appealbefore the Income Tax Appellate Tribunal. If any such appeal isfiled, the delay that has been caused may be condoned havingregard to the fact that the writ applicant thought fit to challenge theorder first by way of the present writ application. 4.We leave all the questions of law open for both the sides tobe raised before Appellate Tribunal. Notice is discharged. (J. B. PARDIWALA, J) Y.N. VYAS (NISHA M. THAKORE,J)