2024 (10) TMI 1286 - HC - Income Tax

Ex-parte order of assessment by Income tax Department concluding a recovery amount - HELD THAT - As submitted the order in original passed by the AO is already under challenge u/s 264 in a revision petition, which is still pending and the order impugned in the present writ petition is appealable by filing an appeal under Section 253 of the Act, 1961 before the Appellate Tribunal. The petitioner has wrongly chosen the Forum of the writ petition for challenging the said order. He may very well maintain an appeal before the Appellate Tribunal. Petitioner admitted this legal position. Accordingly, the writ petition is dismissed in-limine. However, the petitioner is given a liberty to file an appeal before the Appellate Tribunal against the order dated 23.08.2023.

Summary

The petitioner challenged an ex-parte assessment order by the Income Tax Department for a recovery amount of Rs. 15,73,44,050. The High Court dismissed the writ petition, advising the petitioner to file an appeal before the Appellate Tribunal instead.