Disposed

M/S Ambuj Foods Pvt. Ltd. Bahraich Thru. Its Director (in Wtax 50 of 2022) v. Prin. Comm. of Income Tax Faizabad and Others

Allahabad HC18 May 2022/109/2022

Case brief

AI extract

What is this about?

The High Court disposed of a review application seeking clarification that findings in a dismissed writ petition regarding an assessment notice do not bind revenue authorities, who must apply their independent mind in subsequent assessment proceedings.

What did the court decide?

Clarification that findings in the resolved writ petition do not restrict the revenue authorities from applying their independent mind in assessment appeals.

M/S Ambuj Foods Pvt. Ltd. Bahraich Thru. Its Director (in Wtax… — Income Tax | Allahabad HC (2022)

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Court No. - 2

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Case :- CIVIL MISC REVIEW APPLICATION No. - 109 of 2022

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Applicant :- M/S Ambuj Foods Pvt. Ltd. Bahraich Thru. Its Director (In Wtax 50 Of 2022)

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Opposite Party :- Prin. Comm. Of Income Tax Faizabad And Others Counsel for Applicant :- Pradeep Agrawal Counsel for Opposite Party :- Manish Misra

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Hon'ble Devendra Kumar Upadhyaya,J. Hon'ble Subhash Vidyarthi,J.

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Heard Sri Pradeep Agrawal and Sri Amar Mani Tripathi, learned counsel for review-applicant and Sri Manish Misra, learned counsel for Revenue.

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By means of this petition, review of the judgment and order dated 11.04.2022 passed by this Court in Writ Tax No.50 of 2022 whereby the writ petition was dismissed, has been sought.

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Learned counsel for the review-applicant confines his prayer only to the extent that it may be clarified that findings recorded in the judgment and order under review shall not come in the way of assessing/appellate authorities, as the case may be.

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At this juncture, learned counsel for Revenue has stated that assessment order has already been passed.

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We do not see any difficulty in acceding to the said prayer for the reason that whatever findings are recorded in our order, which is under review herein, were for the purposes of disposal of the writ petition, which was filed challenging the notice issued under Section 148 of Income Tax Act. It is needless to say that assessing authority under the Income Tax Act or the appellate authorities are supposed to apply their independent mind while dealing with assessment matters or appeals.

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Accordingly, this review petition is disposed of with the observation that finding recorded in the judgment and order under review shall not come in the way of the assessing authority/appellate authorities in disposal of the assessment matters or appeals, if the same arise, and that they shall apply their independent mind while disposal of the matters which are brought before them.

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Order Date :- 18.5.2022 Renu/-

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Digitally signed by RENU AGARWAL Date: 2022.05.18 14:34:49 IST Reason: Location: High Court of Judicature at Allahabad, Lucknow Bench

M/S Ambuj Foods Pvt. Ltd. Bahraich Thru. Its Director (in Wtax 50 of 2022) v. Prin. Comm. of Income Tax Faizabad and Others

Case brief

What is this about?

What did the court decide?

M/S Ambuj Foods Pvt. Ltd. Bahraich Thru. Its Director (in Wtax 50 of 2022) v. Prin. Comm. of Income Tax Faizabad and Others

Case brief

What is this about?

What did the court decide?

What the court decided

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