2022 (3) TMI 535

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....s. Heard learned Advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned order of the Commissioner dated 15th December, 2021 under its discretionary power under Section 264 of the Income Tax Act, 1961 and subsequent order under Section 154 of the Act dated 17th January, 2022 arising out of the assessment order passed under Section 143 (3) of the Act, ....

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....diction under Article 226 of the Constitution of India cannot act as an Appellate Authority over the assessment order on merits, facts and evidence involve in an assessment proceeding which is the job of the Appellate Authority, that is, Commissioner of Income Tax (Appeal) which the petitioner avoided to avail even after dismissal of the earlier Writ Petition when doors of the Appellate Forum was ....

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....by re-appreciating the facts and evidence and all materials. Further in view of Explanation I below Section 264 (7) of the Income Tax Act, 1961, clearly says that any order of the Commissioner under Section 264 of the Act declining to interfere will be deemed not to be an order prejudicial to the assessee. Considering the facts and circumstances of the case I am of the view that petitioners after....