Rp/1401/2023 Of Nitin Sharma v. Principalcommissioner Of Income Tax (M. P. And C.g.)

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE AVANINDRA KUMAR SINGHON THE 16[th] OF JANUARY, 2024 REVIEW PETITION No. 1401 of 2023 BETWEEN:- NITIN SHARMA S/O SHRI RAVINDRA KUMAR SHARMA,AGED ABOUT 49 YEARS, OCCUPATION: BUSINESS, R/O765, NAPIER TOWN NEAR ANAND TALKIES, JABALPUR (MADHYA PRADESH) .....PETITIONER (BY SHRI SUMIT NEMA - SENIOR ADVOCATE WITH SHRI SAPANUSRETHE AND SHRI AYUSH GUPTA - ADVOCATS) AND 1.PRINCIPAL COMMISSIONER OF INCOME TAX (M.P. AND C.G.) AAYAKAR BHAWAN, OPPOSITEMAIDA MILL, HOSHANABAD ROAD, BHOPAL(MADHYA PRADESH)P. AND C.G.) AAYAKAR BHAWAN, OPPOSITEMAIDA MILL, HOSHANABAD ROAD, BHOPAL(MADHYA PRADESH) 2.DEPUTY / ASSISTANT COMMISSIONER OFINCOME TAX CIECLE 2 (1) JABALPUR, AAYAKARBHAWAN, NAPIER TOWN JABALPUR (MADHYAPRADESH)INCOME TAX CIECLE 2 (1) JABALPUR, AAYAKARBHAWAN, NAPIER TOWN JABALPUR (MADHYAPRADESH) 3.ASSESSMENT UNIT, INCOME TAX DEPARTMENT,NATIONAL FACELESS E ASSESSMENT CENTRE,CIVIC CENTRE MINTO ROAD, NEW DELHI 110001.NATIONAL FACELESS E ASSESSMENT CENTRE,CIVIC CENTRE MINTO ROAD, NEW DELHI 110001. (BY SHRI SIDDHARTH SHARMA - ADVOCATE) .....RESPONDENTS This petition coming on for admission this day, Justice Sheel Nagu passed the following: Signature Not Verified ORDER 2 Petition No.14571/2023 by which challenge was made to the order passedu/S.148A(d) dated 19.07.2022 (Annexure-P/3), the consequential notice issuedu/S.148 dated 22.07.2023 (Annexure-P/4) and the assessment order dated31.05.2023 (Annexure-P/10). 2. The order under review was passed declining interference on merits. 3. Review petitioner is before this Court with the assertion that liberty beextended to petitioner to raise all contentions admissible in law in appeal whichhas been preferred against the final assessment order dated 31.05.2023. 3. It is evident from the reading of order under review that this Court haddeclined to enter into merits of the matter especially the legality and validity ofthe assessment order dated 31.05.2023 against which an appeal has now beenpreferred. 3.1 Accordingly, this Court is of the considered view that petitioner who isan appellant before the Appellate Authority cannot be denied to raise anyground admissible in law and which can otherwise be raised under the relevantstatute permitting filing of appeal. Especially when the scope and nature ofinterference available u/Art.226 of Constitution is at variance to an appeal. 4. Accordingly, this review petition stands disposed of with liberty to thereview petitioner to raise all possible, permissible contentions as per lawu/S.246A of the Income Tax Act while assailing the assessment order dated31.05.2023. 6. With the aforesaid liberty and observations, the review petition standsdisposed of. Signature Not Verified (AVANINDRA KUMAR SINGH)JUDGE Signature Not Verified