Kisan Agro Mart Pvt. Ltd v. The Income Tax Officer Ward No. (2)Jalgaon And Others

1 wp 13955.18 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD WRIT PETITION NO. 13955 OF 2018 Kisan Agro Mart Pvt. Ltd. Through its Authorized DirectorAnil Radhakishan Shukla.. Petitioner Versus The Income Tax Officer Ward No. (2)Jalgaon and others .. Respondents Shri Chandak Raviraj R., Advocate for the Petitioner.Shri Alok M. Sharma, Advocate for Respondent Nos. 1 and 2.Shri Sanjiv B. Deshpande, A.S.G. for the Respondent No. 3. CORAM : S. V. GANGAPURWALA ANDA. M. DHAVALE, JJ. DATE : 12TH MARCH, 2019. FINAL ORDER : .Mr. Chandak, the learned advocate for the petitionerassails the rejection of it's objection to the notice for reopeningthe assessment. 2.Mr. Sharma, the learned counsel for respondent Nos. 1 and2 submits that, the assessment has been concluded and thepetitioner has challenged the said assessment by filing an appealbefore the Commissioner Appeals on 17.01.2019. 2 wp 13955.18 3.Mr. Chandak, the learned counsel refers to the judgment ofthe Apex Court in a case of Jeans Knit Pvt. Ltd. Vs.Deputy Commissioner of Income reported in (2017) 390ITR (S.C.), so also the judgment of this Court in a case ofBharat Jayantilal Patel Vs. Union of India and othersreported in ITR 2015 (378)-596 (Bom) and the judgment of theApex Court in a case of Calcata Discount Co. Ltd. Vs.Income Tax Officer reported in (1961) 41ITR 191 (SC). 2.In all these judgments referred to above, the party had notavailed the remedy of appeal and had challenged the order in apetition under Article 226 of the Constitution of India. 3.In the present case, the petitioner has already availedremedy of appeal by filing substantive appeal beforeCommissioner Appeals challenging the assessment order. Thepetitioner can raise all the grounds as raised in the presentpetition in the substantive appeal filed. 4.In view of the above, we are not inclined to entertain thepresent writ petition. The writ petition accordingly standsdisposed of. No costs. [A. M. DHAVALE, J.] [S. V. GANGAPURWALA, J.]bsb/March 19