Vadodara Bharuch Tollway Limited Vs ITO (Madras High Court)
Madras High Court disposed of the writ petition with direction to petitioner to challenge the impugned Assessment Order as well as Rectification Order before Commissioner of Income Tax (Appeals) [CIT(A)].
Facts- Vide the present petition, the petitioner has challenged the Impugned Assessment Order dated 31.03.2022 passed by the 3rd respondent u/s. 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-2016 pursuant to a Notice issued u/s. 148 of the Income Tax Act, 1961 on 31.03.2021. The petitioner has also challenged the Impugned Order dated 29.03.2022 passed by the Income Tax Officer the 1strespondent u/s. 154 read with Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2015-2016.
Conclusion- Held that whichever way one looks at the petitioner has to file an appeal against the Order passed under Section 147 read with Section 144B of the Income Tax Act, 1961 on 31.03.2022 or the Order passed under Section 154 read with Section 143(3) of the Income Tax Act, 1961 on 29.03.2022.Both have similar impact on the petitioner. The petitioner can therefore be asked to workout the appellate remedy against the Impugned Order dated 29.03.2022 which rectifies the earlier Order dated 29.12.2017 which was also sought to be revised pursuant to the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act.
