The Kerala High Court has held that the High Court cannot exercise jurisdiction on the Non-Consideration of one or more grounds by the Income Tax Appellate Tribunal(ITAT). Vallapuzha Service Co-Operative Bank Ltd, the petitioner challenged orders passed by the second respondent under Section 250 of the Income Tax Act, 1961 for the assessment years 2014-15 & 2015-16.
The counsel for the petitioner submitted that the first appellate authority has not considered all the grounds taken by the petitioner assessee and therefore, the Court may remand back the matter to the first appellate authority to re-consider the grounds taken by the petitionerassessee against the assessment orders.
A single bench comprising of Justice Dinesh Kumar Singh observed that “If the appellate authority has not considered one or more grounds taken by the assessee, the order passed by the first appellate authority does not become bad in law.
The petitioner has a remedy to file an appeal against the orders and may take all the grounds taken before the first appellate authority as well as additionalgrounds.” Further held that “However, for non-consideration of one or more grounds by the first appellate authority, this Court could not exercise its judicial review jurisdiction under Article 226 of the Constitution of India.” The Court dismissed the appeal as the writ petition was wholly misconceived.