Grounds of Anti-Dating can be raised in Income Tax Appeal Proceedings: Rajasthan HC remands matter

In a recent ruling, the Rajasthan High Court addressed the issue of anti-dating in income tax appellate proceedings. Justices Manindra Mohan Shrivatsava and Bhuwan Goyal observed that allegations of anti-dating can indeed be examined during appeal, rejecting the notion that such grounds are impermissible. The case involved Vaibhav Global Limited challenging an assessment order dated March 24, 2022, through a writ petition while simultaneously filing a statutory appeal to safeguard their rights within the limitation period. The petitioner's counsel highlighted the unique ground of anti-dating in the writ petition. \r

The court emphasized that all grounds raised in the petition could be pursued in the appeal process, ensuring the petitioner's rights were protected. The High Court disposed of the petition while granting liberty to the petitioner to pursue further legal remedies if the appeal resulted unfavorably. Vijay Sharma, Navin Yadav, Kanishk Singhal represented the petitioner, while Siddharth Bapna appeared for the respondent, Assistant Commissioner of Income Tax.