Jalaj J. Sahai v. Union of India & anr - 2019-LL-0805-61

Citation	2019-LL-0805-61
Appellant Name	Jalaj J. Sahai
Respondent Name	Union of India & anr.
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	05/08/2019
Judgment	View Judgment
Keyword Tags	application for rectification • miscellaneous application • source of income • penalty order • furnishing inaccurate particular of income • concealment of income
Bot Summary:	The petitioner assessee has challenged an order dated 27.3.2019 passed by the Income Tax Appellate Tribunal rejecting the application for rectification filed by the petitioner. In the appeal, the Tribunal had decided the validity of a penalty order u/s 271(1) of the Income Tax Act. The Tribunal rejected the rectification application observing that no such ground in fact or in law was raised and the tax appeal was disposed of. The petitioner has not been able to dislodge these factual recordings by the Tribunal in the impugned order. There is no further evidence of such factual or legal contention being raised before the Tribunal at the time of disposal of the Tax appeal. We do not find any error in the view of the Tribunal rejecting the rectification application. Nothing stated in this order would limit the petitioner s rights and contentions while challenging the original order of the Income Tax Tribunal in appropriate appeal proceedings.

IN HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. WRIT PETITION (L) NO.1787 OF 2019 Jalaj J. Sahai Petitioner Vs Union of India & anr. Respondents Mr.Jatin Sahai i/b Ms.Preeti Limbachiya for Petitioner None for Respondents CORAM: AKIL KURESHI & S.J. KATHAWALLA, JJ. DATED: AUGUST 5, 2019 P.C.: 1. petitioner assessee has challenged order dated 27.3.2019 passed by Income Tax Appellate Tribunal rejecting application for rectification filed by petitioner. In appeal, Tribunal had decided validity of penalty order u/s 271(1) (c) of Income Tax Act. Miscellaneous Application for rectification was filed on ground that in notice issued by Assessing Officer in imposing penalty, they had not specified whether he proposed to impose penalty on ground of concealing source of income or for providing inaccurate Page 1 of 2 wp.l.1787.2019_6.doc particulars thereof. Tribunal, however, rejected rectification application observing that no such ground in fact or in law was raised and tax appeal was disposed of. 2. petitioner has not been able to dislodge these factual recordings by Tribunal in impugned order. learned Counsel for petitioner agrees that in appeal memo, no such ground was taken. There is no further evidence of such factual or legal contention being raised before Tribunal at time of disposal of Tax appeal. 3. Under such circumstances, we do not find any error in view of Tribunal rejecting rectification application. 4. This petition is, therefore, dismissed. Nothing stated in this order would limit petitioner s rights and contentions while challenging original order of Income Tax Tribunal in appropriate appeal proceedings. 5. Writ Petition is disposed of accordingly. (S.J. KATHAWALLA, J.) (AKIL KURESHI, J.) Page 2 of 2 Jalaj J. Sahai v. Union of India & anr

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