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.
