M/S Shree Veer Aromatic Herbs Products B v. Chief Commissioner Of Income Tax, Dehradun And Others

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 2700 of 2012 M/S Shree Veer Aromatic Herbs Products B-14, Balbhadrapur Industrial Area Kotdwar, District Pauri Garhwal, (UK) Represented by its Partner Smt. Santosh Jain ….Petitioner. Versus Chief Commissioner of Income Tax, Dehradun and others …Respondents. Present : Ms. Vijay Lakshmi, Advocate for the petitioner. Mr. H.M. Bhatia, Advocate for the respondents. Hon’ble Sudhanshu Dhulia, J. (Oral) 1. The petitioner claims certain deduction under Section 80-IC of the Income Tax Act (from hereinafter referred to as the “Act”) and consequently moved such an application under Section 80-AC of Act. However, in view of Section 139 (1) of the Act such an application claiming the benefit, inter alia, under Section 80-IC has to be filed on or before 30[th] September. Admittedly, there has been a delay on the part of the petitioner which is for a period of 7 days. Consequently her application has been rejected on 9.3.2012. Aggrieved, the petitioner filed an appeal before the Appellate Authority which has also been rejected. Therefore, the petitioner has filed the present writ petition before this Court challenging the said two orders. 2. Before this Court could examine the case on merit, counsel for the Revenue Mr. H.M. Bhatia has raised an objection that the petitioner has an alternative remedy to file an appeal under Section 253 of the Act. 3. Counsel for the petitioner Ms. Vijay Lakshmi at this stage, however, submits that she also has a remedy to move an application before the Central Board of Direct Taxation under Section 119 (2) of the Act. To this aspect, the counsel for the Revenue has an objection inasmuch as any direction given by the Central Board of Direct Taxation in the present matter would amount to interference with the order of the Commissioner of Income Tax (Appeals)-I dated 2.11.2012 which has already been passed. 4. Be that as it may, though the petitioner definitely has an alternative remedy under Section 253 of the Act, in case the petitioner so desires she may approach the Central Board of Direct Taxation under Section 119 (2) of the Act. It is made clear that in case the petitioner moves an application before the Central Board of Direct Taxation under Section 119 (2) of the Act, the same shall be disposed of as expeditiously as possible. 5. The writ petition is disposed of in the above terms. 6. No order as to costs. (Sudhanshu Dhulia, J.)