M/S. Kinnor Kinnoree & Anr v. The Commissioner Of Income Tax, Kolkata & Ors

22.3.2022 ks WPA 23793 of 2010 sl. 29 M/s. Kinnor Kinnoree & Anr. Vs The Commissioner of Income Tax, Kolkata & Ors. Mr. J.P. Khaitan,Mr. Ananda Sen,Ms. Shebatee Datta … For the Petitioners. Mr. Vipul Kundalia … For the Income Tax Authorities. Heard learned Advocates appearing for the parties. In this writ petition, petitioners have challenged theimpugned order dated 26[th] March, 2010 passed by theCIT, Kol-X, under Section 263 of the Income Tax Act,1961. On perusal of the aforesaid impugned order, Iam not inclined to interfere with the order dated 26[th]March, 2010, firstly on the ground that it is anappealable order under the Statute, before theTribunal and secondly, this case does not fall in thosecategories of cases where the authority who haspassed the order having inherent lack of jurisdiction.It is the case of the petitioners that they are notsatisfied with the reasoning and findings given by theCommissioner in its impugned order. In exercise ofConstitutional writ jurisdiction, this Court cannot actas an Appellate Authority and substitute the findingsof an authority and appropriate remedy for the petitioners will be to file appeal before the Tribunal,against the impugned order. Considering the facts and circumstances of thecase, without going into the merits of the aforesaidimpugned order of revision under Section 263 of theAct, this writ petition, being WPA 23793 of 2010 isdismissed solely on the ground of availability ofalternative remedy by way of statutory appeal. If thepetitioners file appeal against the impugned orderwithin four weeks from date, before the learnedTribunal, it will not raise the point of limitation andwill decide such appeal on merits without beinginfluenced by any observation made in this order. Further, since the petitioners are enjoying theinterim order in this matter since 7[th] of December,2010, the aforesaid interim order will continue only fora period of ten weeks from date with liberty to thepetitioners to make appropriate application for anyinterim relief before the learned Tribunal if so advisedand which will be considered by the learned Tribunalstrictly in accordance with law. ( Md. Nizamuddin, J. )