Heard v. Ppg

WP 7092/2014( M/s Tulsi Narayan Garg V state of MP) 19/11/2014. Shri Pavan Dwivedi, Advocate for the petitioner. Heard. By this petition, challenge is made to the legality, validity and propriety of the order passed by the Assessing Officer, i.e. Assistant Commissioner of Income Tax, Circle 3, Gwalior on 5/9/2014 rejecting the objections raised against the show cause notice under section 148 of the Income Tax Act. The Authority relied upon the judgment of Gujrat High Court in the case of CIT Vs. Sikandar Khan M. Tanvar, (2013) 357 ITR 312 and that of the Tribunal at Agra in case of M/s Sai Builders Vs. ITO ward 2(1)Gwalior order dated 27/6/2014, has rejected the contention of the applicant as regards non-applicability of section 40a(ia) that it applies only to those cases where amounts are payable at the end of the year. The Assessing Authority held that there is no such provision in the aforesaid section that TDS provisions will apply only to the cases where amount is payable at the year end. Judgments cited above have been relied upon and accordingly objections have been rejected. Consequent upon rejection of the objections, the Assessing Officer is seizin of the matter for making the assessment. ppg 2 WP 7092/2014 There is no scintilla of doubt that against the assessment which was made by the Assessing Officer, the assessee has alternate remedy of filing a statutory appeal under section 250 of the Income Tax Act before CIT (Appeals). Therefore, in the opinion of this Court, no interference is warranted under Article 226 of the Constitution of India as there appears to be no jurisdictional error apparent on the face of record. The petitioner is always at liberty to assail the grounds raised in this petition on merits or otherwise before the Assessing Officer or/and before the first appellate court and same shall be addressed to by the concerned authority on their own merits. With the aforesaid observations, this petition stands disposed of. (S.K.Gangele) Judge (Rohit Arya) Judge