SAROJ CERAMICS INDUSTRIES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, order or direction quashing and setting aside the impugned order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as the "Tribunal") dated 30.5.2013 passed in M.A. No. 33/RJT/2012, by which, the learned Tribunal has rejected the said application, which was submitted by the petitioner hereinassessee to rectify the earlier order passed by the Tribunal passed in ITA No. 675/RJT/2010 for assessment year 200607.

(2.) THE facts leading to the present petition in nutshell are as under:

(3.) FIRST question which is posed for the consideration of this Court is whether against the impugned order passed by the learned Tribunal passed in Miscellaneous Application and rejecting the said Miscellaneous Application, the appeal before the High Court as provided under Section 260 A of the Act would be maintainable or not and if the said question is answered in affirmative the petitioner should be relegated to prefer appeal as provided under Section 260 A of the Act.