Sharukh Khan v. The Income Tax Appellate Tribunal& Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO. O. C. J. WRIT PETITION NO.1228 OF 2010 Sharukh Khan. ...Petitioner. Vs. The Income Tax Appellate Tribunal& Ors....Respondents. .... Mr.Mandar Vaidya for the Petitioner.Mr.P.S.Sahadevan for the Respondents. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. July 2, 2010. P.C. : The Petition seeks to challenge an order passed by the Income Tax Appellate Tribunal, dismissing the Miscellaneous Application under Section 254 of the Income Tax Act, 1961. The only ground urged in support of the Petition at the hearing is that though Counsel appearing on behalf of the Assessee had cited the judgments in the case of Dr.M.K.E.Memon, 248 ITR 310 and Meera Ananda Nayak, 221 CTR 149, they have not been considered by the Tribunal, which constitutes a mistake apparent on the record. The Tribunal has observed that the judgments were distinguishable and in paragraph 5 of its decision has furnished reasons for holding thus. In this view of the matter, the order of the Tribunal in dismissing the application under Section 254 cannot be faulted. It is, however, clarified that this Court has had no occasion to decide the correctness of the view taken by the Tribunal and the assessee would be at liberty to espouse his remedies by filing an appeal under Section 260A of the Income Tax Act, 1961 which would be available against that decision. The Petition is accordingly dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)