Padmakar Raghunath Dighe v. Income Tax Officer, Ward 4(4), Nagpur &Another

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR WRIT PETITION NO. 4522/2022 (PADMAKAR RAGHUNATH DIGHE VERSUS INCOME TAX OFFICER, WARD 4(4), NAGPUR &ANOTHER) Office Notes, Office Memoranda of Coram, appearances, Court's orders of directions Court's or Judge's order and Registrar's orders. Shri M.M. Bhusari, counsel for the petitioner.Shri Anand Parchure, counsel for the respondents. CORAM : A. S. CHANDURKARANDURMILA JOSHI-PHALKE, JJ. DATE : SEPTEMBER 06, 2022. The challenge raised in this writ petition is to the order passed underSection 147 read with Section 144 of the Income Tax Act, 1961 (for short, ‘thesaid Act’). A preliminary objection is raised by the learned counsel for the Revenuethat the statutory remedy of filing an appeal under Section 254 of the said Act isavailable. It is urged that such remedy ought to be availed by the petitioner. The learned counsel for the petitioner seeks to assail the impugned orderon the ground that the assessee was not liable to make any payment asdetermined by the Assessing Officer. This according to the learned counsel hasresulted in breach of principles of natural justice. We find that the challenge as raised by the petitioner could beconveniently decided in proceedings if filed under Section 254 of the said Act. In view of aforesaid, the following order is passed:- I)The writ petition as filed is not entertained. II)If within a period of two weeks from today the petitioner invokesthe statutory remedy available under Section 254 of the said Act, theappeal shall be entertained on merits without going into the question ofdelay. III)The proceedings if filed shall be decided on its own merits and inaccordance with law.accordance with law. IV)All points raised on merits in the writ petition are kept open. APTE The writ petition is disposed of in aforesaid terms. No costs. (URMILA JOSHI-PHALKE, J.) (A. S. CHANDURKAR, J.)