M.A. RAMZANA Vs. HIGH COURT OF J&K

JUDGEMENT

(1.) The short grievance projected by the petitioner in this writ petition is that he being a partnership firm engaged in the business of carpets, Jewelry etc. at Srinagar was subjected to ex parte assessment under Section 144 of the Income Tax Act by the assessing authority i.e. Income Tax Officer, Ward No. 1 Srinagar. The ex parte order of assessment passed by the Income Tax Officer ward No.1 dated 29.03.2004 was challenged by the petitioner by way of an appeal before the Commissioner of Income Tax (Appeals) Jammu. The appeal was partly allowed by the Appellate Authority vide its order and judgment dated 11.10.2004 at Jammu. Feeling aggrieved, the petitioner approached the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, Amritsar by way of ITA No. 623(ASR)/2004. The appellate authority also partly allowed the appeal of the petitioner vide its judgment and order dated 02.03.2007.

(2.) The petitioner claims that he intended to challenge the order of the ITAT, Amritsar before this Court in Jammu Wing and, therefore, filed an application for grant of leave to file appeal at Jammu Wing of this High Court. Registrar Judicial, Jammu before whom the application was presented did not pass any order in writing. However, the request of the petitioner was rejected verbally on the ground that Hon'ble the Chief Justice on the administrative side has declined the permission. It is this rejection of prayer of the petitioner to seek permission to file appeal in Jammu Wing of the High court which is subject matter of challenge in this writ petition.

(3.) Respondents have filed their objections and stand taken by the Registrar General of this Court is that writ petition against the rejection by the competent authority to grant leave to prefer appeal in Jammu Wing of the High Court is an administrative order and, therefore, not amenable to challenge in extraordinary writ jurisdiction. The grant or refusal of leave to prefer appeal in either wings of the High Court does not decide the rights of the parties and therefore, the order of competent authority made in this regard cannot be made subject matter of challenge in the writ petition.