2024 (6) TMI 823 - HC - Income Tax

Statutory appeal against the assessment - allegation of anti-dating - HELD THAT - We find that the assessment order dated 24.03.2022 was challenged by filing this writ petition and during the pendency of this petition, the petitioner has assailed the legality and validity of that order by filing statutory appeal. Petitioner would submit that on the peculiar ground relating to alleged anti-dating, the petitioner has filed instant petition before this Court and thereafter, in order to save the petitioner from a situation where it may be deprived of statutory appeal because of the period of limitation, the petitioner has filed appeal also. The allegation of anti-dating can be examined in appeal proceedings and it cannot be said that these grounds cannot be taken up in appeal. Keeping that in view and giving the petitioner liberty to raise all the grounds which have already been raised in this petition, this petition is disposed off. The petitioner, however, would be at liberty to take such remedy as may be available to it under the law in case it suffers an adverse order in appeal.

Summary

Issues involved:
The issues involved in the judgment are the availability of statutory appeal against the assessment, challenge to the assessment order through a writ petition, and the liberty granted to the petitioner to raise all grounds in the appeal.

Availability of Statutory Appeal:
The respondent raised an objection regarding the availability of a statutory appeal against the assessment, which the petitioner had already availed. The assessment order dated 24.03.2022 was challenged through a writ petition, and subsequently, the petitioner filed a statutory appeal assailing the legality and validity of the order. The petitioner filed the instant petition on the ground of alleged anti-dating, and to avoid being deprived of the statutory appeal due to the limitation period. The court noted that the allegation of anti-dating can be examined in the appeal proceedings, and the petitioner was granted liberty to raise all grounds already raised in the petition. The petition was disposed of, with the petitioner having the option to seek further remedy under the law if an adverse order is received in the appeal.

Challenge through Writ Petition:
The petitioner challenged the assessment order dated 24.03.2022 by filing a writ petition. The petitioner contended that the petition was filed on the grounds of alleged anti-dating. The court acknowledged that the grounds raised in the petition could be addressed in the appeal process. Consequently, the petitioner was allowed to raise all the grounds presented in the petition during the appeal proceedings. The court disposed of the petition, granting the petitioner the freedom to pursue any available legal recourse in case of an unfavorable outcome in the appeal.

Liberty to Raise Grounds in Appeal:
The petitioner was given the liberty to raise all the grounds that were already raised in the writ petition during the appeal process. The court emphasized that the petitioner could address the allegation of anti-dating in the appeal proceedings and was not precluded from raising such grounds. All pending applications were also disposed of as part of the judgment, providing a comprehensive resolution to the legal matter at hand.