2025 (5) TMI 2135

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....d Hon'ble Shri Justice Gajendra Singh For the Petitioner : Shri Ram D. Heda, learned counsel For the Respondent/Income Tax Department : Shri Shantanu Sharma, learned counsel ORDER PER: JUSTICE VIVEK RUSIA With the consent of the parties, the case is finally heard. The petitioner has filed the present petition under Article 226 of the Constitution of India challenging the orde....

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....hich cannot be decided by the appellate authority or ITAT. 04. Admittedly, the order of the Assessing Officer is appealable before the Commissioner of Income Tax, and thereafter, before the ITAT. 05. In the case of Union of India v/s Rajhans Impex (P) Limited reported in (2022) 16 SCC 579, the Apex court has held as under: - ''3. It is not in dispute that the writ petition b....

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....e 226 of the Constitution of India and has entered into the merits of the case though the original writ petitioner did not avail the alternative statutory remedy of appeal against the order of O-I-O. 4. At this stage, the learned counsel appearing on behalf of the respondents original writ petitioners has also fairly conceded that in that view of the matter, the respondents herein origina....

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....d and set aside. However, it may be open for the respondents original writ petitioners to prefer the statutory appeal against the order-in-original and it is observed that if the same is filed within a period of four weeks from today the same be considered in accordance with law and on merits subject to complying with other requirements while preferring the appeal such as pre-deposit, etc. however....