INCOME TAX ACT, 1961

Article 226

Writ - Maintainability - Writ petition against order of Tribunal, which is amenable to appeal -

Assessee was running a hospital. Assessment for the six assessments years (2006-07 to 2011-12) were done under section 153A read with section 153C. Against the same, assessee preferred appeals before Tribunal, however, same were dismissed. Thereafter, assessee filed miscellaneous applications before Tribunal, for rectification of alleged mistakes apparent in its order. The miscellaneous petitions were also dismissed. Assessee filed writ petition challenging order of Tribunal. Held: The plain and simple reading of section 260A reveals that appeal to the High Court can be filed within a period of 120 days. The Tribunal while examining the application for taking out additional charges rejected the same on the sole ground that no additional evidence or material was placed. Even attempt was made to make out a case of an error apparent on record by invoking the provisions of section 254(2). Be that as it may, Court by invoking the provisions under Article 226 of the Constitution of India could not assume the role of an appellate court in deciding the matter, particularly when the matter was amenable to appeal under the provisions of the Act referred. The writ petition was bereft of merits and it was accordingly dismissed.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2006-07 & 2011-12

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