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Judgment
Pankaj Purohit, J
By means of this writ petition, petitioner has challenged the order dated 23.08.2023, passed by the Assessment Unit, Income Tax Department in D.I.N. No.ITBA/PNL/F/270A/2023-24/1055522769(1),whereby the Income Tax Department has allegedly wrongly passed an ex-parte order of assessment concluding a recovery amount of Rs.15,73,44,050/-.
Learned counsel for respondent no.2-department has drawn the attention of this Court to the order dated 23.08.2023 in D.I.N. No.ITBA/PNL/F/ 270A/2023-24/1055522769(1) challenged by the petitioner in the present writ petition. He further submits that the order in original passed by the Assessing Officer is already under challenge under Section 264 of the Income Tax Act, 1961 (for short “the Act, 1961”) in a revision petition, which is still pending. He also submits that the order impugned in the present writ petition is appealable by filing an appeal under Section 253 of the Act, 1961 before the Appellate Tribunal. The petitioner has wrongly chosen the Forum of the writ petition for challenging the said order. He may very well maintain an appeal before the Appellate Tribunal.
Learned counsel for the petitioner admitted this legal position.
Accordingly, the writ petition is dismissed in-limine. However, the petitioner is given a liberty to file an appeal before the Appellate Tribunal against the order dated 23.08.2023.
Pending application, if any, stands disposed of accordingly.