S.b. Civil Writs v. The Assistant Commissioner Of Income Tax, Circle-1 , Ajmer,Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 13092/2018 Anupam Marbles Pvt. Ltd., Having Its Office At E-201, RiicoIndustrial Area, Madanganj-Kishangarh , through its Director andAuthorized Signatory, Akash Bohra S/o Shri Ashok Kumar Bohra,aged about 28 years, Resident Of House No. 26, LecturersColony, City Road, Madanganj-Kishangarh, District Ajmer. ----Petitioner Versus The Assistant Commissioner Of Income Tax, Circle-1 , Ajmer,Rajasthan. ----Respondent For Petitioner(s) : Mr. Anant Kasliwal, Adv. For Respondent(s): HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Order 30/07/2018 1.The writ petition challenges the order whereby theapplication for rectification has been rejected by the Income TaxAppellate Tribunal, Jaipur Benches, Jaipur (for short ‘ITAT’). Theoriginal order passed by the ITAT on 06.09.2017 is already asubject matter of challenge under appeal preferred before theDivision Bench. 2.Learned Counsel for the petitioner submits that onaccount of rectification application moved the appeal was delayedand, therefore, the present writ petition has been filed challengingthe order of rectification. 3.Taking note of the fact that rectification has beendisallowed, the factum of rejection of rectification application has to be examined by the appellate Court i.e. Division Bench whilehearing the appeal against the original order and a separate writpetition would not lie independently to examine the decision ofrejection of rectification application. However, if a different view istaken by the Division Bench, the petitioner would always be freeto take up the matter again before this Court. 4.With the aforesaid observations, the writ petition isdismissed at this stage. (SANJEEV PRAKASH SHARMA),J N.Gandhi/79