Against The Impugned Assessment Order, The Petitioner Has Rightof Appeal Under Section 246A Of The Income Tax Act, 1961 v. Singh

Case :- WRIT TAX No. - 670 of 2022 Petitioner :- Arun Kumar Respondent :- National Faceless Assessment Centre And 2 OthersCounsel for Petitioner :- Suyash AgarwalCounsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard learned counsel for the petitioner and Shri GauravMahajan, learned Senior Standing Counsel for the respondent-Income Tax Department. This writ petition has been filed praying for the following relief: "a) Issue a writ order or direction in the nature of certiorari, quashing theassessment order dated 30.03.2022 passed for the assessment year 2014-15 by Respondent No. 1 under Section 147 read with Section 144B andthe accompanying notice of demand issued under Section 156 of the Act; b) Issue a writ order or direction in the nature of prohibition restraining therespondents from proceeding further with impugned assessment order andthe notice of demand issued under Section 156 as well as all proceedingsinitiated pursuant thereto;" Against the impugned assessment order, the petitioner has rightof appeal under Section 246A of the Income Tax Act, 1961. In view of the aforesaid, the writ petition is dismissed on theground of alternative remedy leaving it open for the petitionerto file an appeal before the appellate authority. It is made clear that we have not expressed any opinion on themerits of the case of the petitioner. Order Date :- 29.4.2022 A. V. Singh