2002 (2) TMI 25 - HC - Income Tax

This comes on application filed by the petitioner for the amendment of the writ petition. - In our view the amendment cannot be granted, as challenge to the order of the Commissioner of Income-tax (Appeals) will amount to permitting to bypass the statutory remedy of appeal before the Income-tax Appellate Tribunal. Further, it is submitted by learned counsel that an appeal has already been preferred and the same is pending before the Tribunal. If it is so in case the Appellate Tribunal decides the case against the petitioner, he will have a further remedy under section 260A before this court. It is submitted by Mr. Johari that in the instant writ petition he has challenged the validity of the proviso to section 234C(1), and as such it is expedient that the entire matter on the merits is also heard by this court. We are unable to agree with the submission of learned counsel. On the contrary the petitioner can challenge the validity of the proviso to section 234C(1) of the Act after the decision of the Tribunal. Consequently, we feel that there is no purpose in keeping this writ petition pending. We dismiss this writ petition without prejudice to the rights and the contention of the petitioner on the merits of the case as well as the challenge to the proviso to section 234C(1) of the Act of 1961

Summary

The High Court of Rajasthan dismissed the writ petition seeking to challenge the order of the Commissioner of Income-tax (Appeals) as it would bypass the statutory remedy of appeal before the Income-tax Appellate Tribunal. The petitioner can challenge the validity of the proviso to section 234C(1) of the Income-tax Act after the decision of the Appellate Tribunal. The writ petition was dismissed without prejudice to the petitioner's rights to challenge the provision later.