Wpa v. Principal Commissioner Of Income Tax, 12 Kolkata & Ors

16-02-2022Item No.47Subrata IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionAppellate Side WPA No.8699 of 2016Sri Anuj Agarwal -vs- Principal Commissioner of Income Tax, 12 Kolkata & Ors. Mr. Farhan Gaffar …for the petitioner Ms. Sucharita Biswas …for the respondents In this writ petition, petitioner has challenged theimpugned order under section 264 of the Income Tax Act,1961 dated March 28, 2016 (Annexure P14, p.120) whicharises out of the assessment order dated July 8, 2014which was an appealable one under the statute. Petitioner had also the scope to invoke section 263of the Act for revision of the same or if there was anymistake apparent from record, the petitioner could haveinvoked section 154 of the 1961 Act. In spite of availabilityof these three remedies against the assessment order inquestion, petitioner invoked section 264 of the Act which isnot appealable. This court cannot act as an appellateauthority over the assessment order in question. Furthermore, I find the order under section 264 ofthe said Act which has been invoked by the petitionerhimself knowing fully well that is not appealable; and inview of section 264(7), Explanation (1) of the said Act, anyorder passed by the Commissioner under section 264 of theAct shall not be deemed to be prejudicial to the assessee. Considering the submission of the petitioner and inview of the discussions made above, this writ petition beingWPA No.8699 of 2016 stands dismissed without any orderas to costs. [Md. Nizamuddin, J]