Dismissing the petition the Court observed that the petitioner with the sole intention of avoiding the payment of tax determined in the assessment order deliberately chosen the forum of revision under section 264 with the intention to make out a case before the court again under article 226 of the Constitution of India indirectly to get interference in the assessment order which the Commissioner in exercise of his power under section 264 had refused and the court had also refused in the first round of litigation. On the facts considering the conduct of the assessee the petition was dismissed. (AY. 2018-19)
Unisource Hydro Carbon Services Pvt. Ltd. v. UOI (2022) 444 ITR 227 / 212 DTR 151 / 326 DTR 566 (Cal.)(HC) Editorial : In Unisource Hydro Carbon Services Pvt. Ltd. v. UOI (2022) 444 ITR 229 /139 taxmann.com 411/ 212 DTR 151 (Cal.)(HC) order of single judge reversed.
S. 143(3) : Assessment-Alternative remedy-Dismissal of earlier writ on ground of alternative remedy of appeal-Dismissal of revision petition-Not entertained. [S. 246A, 264 (7), Art. 226]