The High Court Bar Association ... vs Union Of India And 4 Others
2023 Latest Caselaw 1957 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

Chief Justice's Court Serial No. 24          HIGH COURT OF JUDICATURE AT ALLAHABAD ***    WRIT TAX No. - 6 of 2023               The High Court Bar Association Allahabad   .....Petitioner         Through :-   Mr. Manish Goel, Senior Advocate, Mr. Radha Kant Ojha, Senior Advocate and Mr. Satya Dheer Singh Jadaun, Advocate         v/s      Union of India and others   .....Respondents       Through :-   Mr. Chandan Agrawal, Advocate for respondent no. 1 and Mr. Gaurav Mahajan, Advocate for respondent nos. 2, 3, 4 and 5           CORAM :  HON'BLE RAJESH BINDAL, CHIEF JUSTICE     HON'BLE J.J. MUNIR, JUDGE        ORDER     1.         Against the order of best judgment assessment, the petitioner had filed revision under Section 264 of Income Tax Act, 1961. 2.        Vide order dated September 9, 2021 passed in Writ Tax No. 352 of 2021 titled as The High Court Bar Association Allahabad vs. Union of India & other, filed by the petitioner, a direction was given that the revision petition shall be decided by the authority concerned on its own merits.  3.       However, vide impugned order dated December 15, 2021, the aforesaid revision has been held to be not maintainable. The aforesaid revision-petition was dismissed referring to Section 270AA of the Income Tax Act, which talks about only the penalty proceedings whereas in the case in hand, order of best judgment assessment on quantum was challenged by the petitioner by filing revision under Section 264 of the Act, 1961 which does not debar the jurisdiction of the authority concerned to entertain the same. 4.        As the impugned order has been passed in violation of the directions issued by this Court earlier in the writ petition filed by the petitioner, which has been dismissed as not maintainable, we set aside the order and remit the case back to the authority concerned to pass fresh order in compliance to the order passed by this Court on September 9, 2021. 5.        The petition stands disposed of.      (J.J. Munir)        Judge       (Rajesh Bindal)  Chief Justice     Allahabad 18.01.2023 Shiraz/Narendra    Whether the order is speaking : Yes   Whether the order is reportable : Yes/No