TaxTMI 
TaxTMI 
2025 (5) TMI 2135
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....ra 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 order dated 16.03.2025 passed by the Assessing Of....
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.... 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 before the High Court was against the order-in-original (O-I-....
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....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 original writ petitioners may be permitted to file the statutory appeal be....
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.... 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 without raising the issue with respect to limitation. All the contentions....