In a recent ruling, the Rajasthan High Court, while remanding the matter has observed that the grounds of anti-dating can be raised in the income tax appellate proceedings.
The bench of Justices Manindra Mohan Shrivatsava and Bhuwan Goyal observed that “The allegation of anti-dating can be examined in appeal proceedings and it cannot be said that these grounds cannot be taken up in appeal.”
The case in question revolves around an assessment order dated March 24, 2022, which the petitioner, Vaibhav Global Limited challenged by filing a writ petition. During the pendency of this petition, the petitioner also filed a statutory appeal to contest the legality and validity of the assessment order.
The counsel for the petitioner explained that the writ petition was filed on a unique ground alleging anti-dating. To avoid the risk of losing the right to a statutory appeal due to the limitation period, the petitioner simultaneously filed an appeal.
The Court observed that the allegation of anti-dating could be examined within the appeal proceedings. It was noted that it cannot be said that such grounds are not permissible in an appeal.
The Rajasthan High Court decided that “Keeping that in view and giving the petitioner liberty to raise all the grounds which have already been raised in this petition, this petition is disposed off. The petitioner, however, would be at liberty to take such remedy as may be available to it under the law in case it suffers an adverse order in appeal.”
Vijay Sharma Advocate with Mr. Navin Yadav Advocate and Mr. Kanishk Singhal Advocate appeared for the Petitioner and Mr. Siddharth Bapna Advocate appeared for the respondent- Assistant Commissioner Of Income Tax.
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