Kishore Shankar Garve v. Income Tax Appellate Tribunal, Pune Bench

2024:BHC-AS:48215-DB 16.WP17570_2024.DOC Vidya Amin

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 17570 OF 2024 WITH WRIT PETITION NO. 17573 OF 2024 Kishore Shankar Garve ... Petitioner

Versus

Income Tax Appellate Tribunal, Pune Bench & Ors.

...Respondents

Mr. Sanket S. Bora a/w. Mr. Unnatii A. Thakkar i/b. SPCM Legal for the petitioner.

_______________________

CORAM:

G. S. KULKARNI & ADVAIT M. SETHNA, JJ.

Date :

10 December, 2024 _______________________ PC:

1.

We have heard learned counsel for the petitioner for sometime on these petitions, which assails an order dated 7 February, 2023 passed by the Income Tax Appellate Tribunal on Miscellaneous Application Nos. 234 & 235/PUN/22 (Arising out of ITA Nos.1869 & 2286/PUN/2017) for Assessment Years 2011-12 and 2012-13. By the impugned order, Miscellaneous Applications filed by the petitioner have been rejected by the Tribunal on the ground that there was no error apparent on the face of the order.

2.

We are of the opinion that the petitioner needs to urge all these issues in 10 December, 2024

16.WP17570_2024.DOC assailing the order passed by the Income Tax Appellate Tribunal on the Miscellaneous Applications in substantive appeals as available to the petitioner under the provisions of Section 260A of the Income tax Act. 3.

At this stage, it is informed to us by the learned counsel for the petitioner that the petitioner has already filed appeals. If that be so, all these contentions can be raised in the appeals.

4.

With these observations, we dispose of these petitions with liberty to raise all contentions in the pending appeals. 5.

Disposed of in the above terms. No costs.

(ADVAIT M. SETHNA, J.) (G. S. KULKARNI , J.) 10 December, 2024 Signed by: Vidya S. Amin Designation: PS To Honourable Judge Date: 11/12/2024 15:18:14