Shri. P.j. Rao v. Dy. C.i.t. And Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION Civil Writ Petition No.2357 of 2008 Shri. P.J. Rao.vs.Dy. C.I.T. and ors. ...Petitioner. ...Respondents. Mr. K.B. Bhujle for the Petitioner. Mr. Suresh Kumar for the Respondent. CORAM : M. S. SANKLECHA AND B.P. COLABAWALLA, JJ.DATE : 23 JUNE 2014 DATE : PC: This petition challenges the assessment proceedings before the Assessing Officer on the ground that notice dated 11 February 2008 issued under Section 143(2) of the Income Tax Act, 1961 (“the Act”) and the directions dated 14 February 2008 issued under Section 142(2A)of the Act appointing an Auditor were time barred. This Court admitted the petition on 29 April 2008. On 3 June 2008 while considering the grant of interim relief, this Court refused to grant any stay to the assessment proceedings and left the issue of the proceedings being barred by limitation open for consideration by the Assessing Officer. 2) Mr. Bhujle, learned Counsel appearing for the petitioner states that thereafter an assessment order was passed on 26 June 2008. The petitioner has preferred an appeal against the order dated 26 June 2008 before the Commissioner of Income Tax(Appeals). 3)In view of having availed of the alternative remedy available under the Act, the petitioner seeks leave to withdraw the present petition. However, it is made clear that challenge of the petitioner to the notice dated 11 February 2008 under Section 143(2) of the Act and directions dated 14 February 2008 under Section 142(2A) of the Act as being barred by limitation is also the subject matter of challenge before the CIT (Appeals). All contentions of the petitioner are left open to be urged by the petitioner and considered by CIT (Appeals). 3)The petition is disposed of in the above terms. No order as to costs. (B. P. COLABAWALLA, J.) (M. S. SANKLECHA, J.)