Mitesh Suresh Shah v. Income Tax Officer International Tax Ward - 4 2 1
Case brief
What is this about?
Alternate remedy; Section 253 IT Act; writ petition not entertained; petitioner relegated to ITAT appeal; Bombay High Court; Mitesh Suresh Shah v. Income-Tax Officer International Tax Ward 4(2)(1) and Ors.; reassessment notice u/s 148 read with 147 dated 31-03-2021; directions u/s 144C(5) dated 26-12-2022; draft Assessment Order u/s 144C(1) dated 29-03-2022; final Assessment Order u/s 144C(13) dated 03-01-2023; Assessment Year 2016-2017; PAN misused by third party (AO finding for AY 2015-2016, no addition); appeal within 4 weeks to be entertained on merits irrespective of limitation/delay; stay of recovery proceedings till disposal of appeal; no costs; coram B. P. Colabawalla & Firdosh P. Pooniwalla, JJ.
What did the court decide?
Writ Petition not entertained; Petitioner relegated to appeal before the ITAT; if the Appeal is filed within 4 weeks, the ITAT to entertain it on merits without limitation/delay objection; recovery proceedings stayed till disposal of the Appeal; no orders as to costs.