M/S Anand Sagar Real Estate Pvt. Ltd v. Deputy Commissioner Ofincome Tax -1(1)Indore, Dated 03.04.2019

HIGH COURT OF MADHYA PRADESH: BENCH AT INDORE W.P. No.6270/2019 M/s Anand Sagar Real Estate Pvt. Ltd. v/s Deputy Commissioner ofIncome Tax -1(1)Indore, dated 03.04.2019 Shri Ashish Goyal, learned counsel for thepetitioner. Ms. Veena Mandlik, learned counsel for therespondent. The petitioner before this Court has filed thispresent petition writ petition challenging theassessment order dated 31.12.2018 passed by theDeputy Commissioner of Income Tax for theassessment year 2011-12, which was reopened underSection 148 of the Income Tax Act, 1961. Thepetitioner is also aggrieved by the notice issued underSections 143(2) and 142(1) dated 20.11.2018.However, the facts remains that a detailed assessmentorder has been passed in the matter on 31.12.2018 andthe petitioner has already preferred an appeal on15.01.2019. As the petitioner has already preferred an appealagainst the assessment order, the petitioner shallcertainly be free to raise all ground, as raised in thepresent writ petition, while assailing the appealpreferred against the assessment order. In light of the aforesaid, this Court does not findany reason to interfere with the assessment orderpassed by the competent authority, as an appeal isalready pending and the appellate authority can certainly look into the aforesaid fact also.Resultantly, the admission is declined. Certified copy, as per rules. (S.C. SHARMA) J U D G E (S.K. AWASTHI) J U D G E Ravi Digitally signed by Ravi Prakash Date: 2019.04.04 17:52:32 +05'30'