M/S. Satyam Mats Ltd. Aurangabadthrough Its Director v. The Commissioner Of Income Taxaurangabad & Others

1 WP 6540/2006 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD WRIT PETITION NO.6540 OF 2006 M/s. Satyam Mats Ltd. AurangabadThrough its Director. ... Petitioner Versus The Commissioner of Income TaxAurangabad & Others. ... Respondents. ----- Shri. M.K. Kulkarni, for the petitioner. Shri. Alok Sharma, Assistant Solicitor General, for respondent Nos.1 to 3. ------- CORAM: NARESH H PATIL & N.D. DESHPANDE, JJ. PER COURT : DATE: 26[th] JUNE 2009 1) Heard. 2) The learned counsel for the petitioner, Mr. Kulkarni, submits that (1) the objections raised by the petitioner – assessee were not 2 WP 6540/2006 dealt with properly and the order passed by the Revenue is not a speaking order; and, (2) the reference to the earlier proceedings of the petitioner's cases is irrelevant. Therefore, the petitioner was entitled to challenge the proceedings of reassessment and notice under section 148 of the Act. 3)Shri. Alok Sharma learned counsel appearing for the respondents has placed on record a copy of communication addressed to the petitioner on the objections raised. The counsel submits that the petitioner is entitled to raise issue regarding merits in an appropriate proceedings as the final assessment order is passed on 29-12-2006. The counsel for the petitioner Shri. Kulkarni submits that against the final assessment order an appeal is already filed. 4)We have considered the submissions advanced. We find that the objections raised by the petitioner were replied. Against the final order an appeal is already preferred by the 3 WP 6540/2006 petitioner. All the issues could be raised by the petitioner in the statutory appeal which is provided. No interference in exercise of extra ordinary writ jurisdiction under Article 226 of the Constitution of India is called for. 5)The writ petition is dismissed. (N.D. DESHPANDE, J.) (NARESH H PATIL, J.)