M/S Ambuj Foods Pvt. Ltd. Bahraich ... vs Prin. Comm. Of Income Tax, ...
2022 Latest Caselaw 3326 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 2
 

 
Case :- CIVIL MISC REVIEW APPLICATION No. - 110 of 2022
 

 
Applicant :- M/S Ambuj Foods Pvt. Ltd. Bahraich Thru. Directors (In Wtax 48 Of 2022)
 
Opposite Party :- Prin. Comm. Of Income Tax, Faizabad And Others
 
Counsel for Applicant :- Pradeep Agrawal
 
Counsel for Opposite Party :- Manish Misra
 

 
Hon'ble Devendra Kumar Upadhyaya,J.

Hon'ble Subhash Vidyarthi,J.

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

By means of this petition, review of the judgment and order dated 11.04.2022 passed by this Court in Writ Tax No.48 of 2022 whereby the writ petition was dismissed, has been sought.

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.

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

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.

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.

Order Date :- 18.5.2022

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