Kishore Jagjivandas Tanna Vs. JDIT (Bombay High Court)
The Department in the Assessment Order expressly refers to this Court’s earlier order in the petitioner’s Writ Petition No.721 of 1988. Still it makes no order of refund. If this is an erroneous order and the Department failed to rectify it, then, the petitioner’s remedy was to challenge it. He does nothing of this kind in the sense he neither avails of the remedies under the I.T. Act, 1961 nor moves any legal forum from September, 2010 to July, 2017. The Department’s letter at page 51 is not the only document to be relied on to maintain a second writ petition. That must be read with all the prior communications and the Assessment Order. So read, it is apparent that what the Department says in 1987-88 is maintained even in 2009-10. Hence, there is no fresh cause of action. The order of this Court is not executed nor is the above Assessment Order challenged in Appeal. The appellate remedy is barred by limitation admittedly. This writ petition cannot be treated an Income Tax Appeal nor can it be entertained by allowing the petitioner to get over the period of limitation prescribed, for filing of an appeal, by the I.T. Act. Either way this writ petition is not maintainable. All the more when we have made reference to the above provision in the Bombay High Court (Original Side) Rules.
