Pankaj Natwarlal Patel v. Assistant Commissioner Of Income Tax Central Circle 1(4), Ahmedabad

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 373 of 2022 =============================================PANKAJ NATWARLAL PATEL VersusASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4),AHMEDABAD ============================================= Appearance: MR VIVEKKUMAR CHAVDA(6666) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ============================================= CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAandHONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 10/01/2022ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.By this writ application under Article 226 of theConstitution of India, the writ applicant – an assessee hasprayed for the following reliefs: “(h)to issue a writ of certiorari or in the nature of certiorari or anyother appropriate writ, orders or directions quashing and setting asidethe impugned notice dated 25.12.2021 [Annexure – A] as well as theassessment order dated 30.12.2021 [Annexure – H] issued by theRespondent for A.Y.2011-12 as well as the order of assessmentpassed in consequence to the impugned proceedings. (i) to issue a writ of certiorari or in the nature of certiorari or anyother appropriate writ, orders or directions quashing and setting asidethe impugned order passed by the Respondent on 30.12.2021[Annexure- H] rejecting the objections of the Petitioner and upholdingthe validity of the impugned assessment proceedings u/s 153C of theAct for A.Y. 2011-12. (j)To allow the Petitioner to amend the Petition in view of the orderpassed, if any, by the Respondent disposing off the objections. (k)To call for the records of the proceedings, look into them and bepleased to issue a writ of certiorari or any other appropriate writ, orderor direction quashing the impugned notice and order. (l)Pending the hearing and final disposal of this petition tomaintain status quo in the matter and ask the Respondent and itssubordinates not to take any action or to do anything in furtherance andpursuance of this impugned assessment order. (m)To allow this Petition with cost. (n)To pass any further or other orders as the Hon'ble Court maydeem proper in the interest of justice and in the circumstances of thecase.” 2.We have heard Mr. Vivekkumar Chavda, the learnedcounsel appearing for the writ applicant. 3.We inquired with Mr. Chavda as to why his client isinvoking the writ jurisdiction of this High Court under Article226 of the Constitution of India when the remedy to challengethe assessment order lies in filing the statutory appeal underSection 251 of the Income Tax Act before the Commissioner ofAppeals. The only reply given by Mr. Chavda is that his clientwas not afforded appropriate opportunity of hearing before thepassing of the assessment order on conclusion of theassessment proceedings under Section 153C of the Act for theA.Y. 2011-12. We are not convinced with the reply of Mr.Chavda. 4. We are of the view that the assessment order being anappealable order, the writ applicant should file an appropriateappeal in accordance with law. 5.With the aforesaid, this writ application stands rejected. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J)