Case Law Details
Vaibhav Global Limited Vs ACIT (Rajasthan High Court)
Global Limited vs. Assistant Commissioner of Income Tax (ACIT) came before the Rajasthan High Court, challenging the assessment order dated March 24, 2022. The petitioner, Vaibhav Global Limited, raised concerns about the alleged anti-dating of the assessment order, which they argued had implications on the legality and validity of the order.
The proceedings began with the objection from the respondent that the petitioner had already availed of the statutory appeal against the assessment order. The assessment order in question was challenged by filing a writ petition, and during the pendency of this petition, the petitioner also filed a statutory appeal to avoid the risk of being barred by the period of limitation.
The petitioner’s counsel argued that the peculiar ground of alleged anti-dating necessitated the filing of the writ petition. They emphasized that the petitioner took this step to prevent being deprived of the statutory appeal due to potential time constraints.
The Rajasthan High Court considered the argument and determined that the allegation of anti-dating could indeed be examined in appeal proceedings. The court clarified that such grounds are valid and can be raised in the appeal, contrary to the respondent’s objection.
Furthermore, the court provided the petitioner with the liberty to raise all the grounds that had been presented in the writ petition during the appeal proceedings. This ensures that the petitioner can fully present their case and any concerns regarding the assessment order.
The court also noted that the petitioner would have the option to seek additional legal remedies if an adverse order is issued during the appeal. This provision ensures that the petitioner retains the right to further challenge any unfavorable decisions, maintaining a fair process.
The Rajasthan High Court’s ruling in the case of Vaibhav Global Limited vs. ACIT is a landmark decision, affirming that allegations of anti-dating can be raised in income tax appeal proceedings. By remanding the matter, the court has provided the petitioner an opportunity to address these concerns comprehensively.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. When this case was taken up for hearing on 13.12.2023, the objection raised by respondent was noted that statutory appeal against the assessment is available which has been already availed by the petitioner.
2. We find that the assessment order dated 24.03.2022 was challenged by filing this writ petition and during the pendency of this petition, the petitioner has assailed the legality and validity of that order by filing statutory appeal.
3. Learned counsel for the petitioner would submit that on the peculiar ground relating to alleged anti-dating, the petitioner has filed instant petition before this Court and thereafter, in order to save the petitioner from a situation where it may be deprived of statutory appeal because of the period of limitation, the petitioner has filed appeal also.
4. The allegation of anti-dating can be examined in appeal proceedings and it cannot be said that these grounds cannot be taken up in appeal.
5. Keeping that in view and giving the petitioner liberty to raise all the grounds which have already been raised in this petition, this petition is disposed off. The petitioner, however, would be at liberty to take such remedy as may be available to it under the law in case it suffers an adverse order in appeal.
6. Pending applications, if any, also stand disposed off.
Author Bio
