Amit Kumar Tiwari v. The Income Tax Officer, Ward 4(4), Lok Nayak Jay Prakash Bhawan, Dakbunglow Chowraha, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.12065 of 2019 ====================================================== Amit Kumar Tiwari, S/o Shri Prabhu Nandan Tiwari, Permanent resident ofVillage and PO Bakharpur, P.S. Pipraiti, Town and District - Bhagalpur ... ... Petitioner Versus 1.The Income Tax Officer, Ward 4(4), Lok Nayak Jay Prakash Bhawan, DakBunglow Chowraha, Patna-800001Bunglow Chowraha, Patna-800001 2.The Additional Commissioner of Income Tax, Range 4, Central RevenueBuilding, Beer Chand Patel Path, Patna-800001Building, Beer Chand Patel Path, Patna-800001 3.Sri Harish Kumar Neotia, S/o Sri Gauri Shankar Neotia, Resident of HouseNo.95, C/o Ahay Kumar, Drab Toli, Chowk Sikarpur, Near R.P.M. College,Post Begampur, Patna City, Patna-800009No.95, C/o Ahay Kumar, Drab Toli, Chowk Sikarpur, Near R.P.M. College,Post Begampur, Patna City, Patna-800009 4.Smt. Manisha Neotia, W/o Sri Harish Kumar Neotia, Resident of HouseNo./95, C/o Ahay Kumar, Drab Toli, Chowk Sikarpur, Near R.P.M. College,Post Begampur, Patna City, Patna-800009No./95, C/o Ahay Kumar, Drab Toli, Chowk Sikarpur, Near R.P.M. College,Post Begampur, Patna City, Patna-800009 ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 12085 of 2019 ====================================================== Amit Kumar Tiwari, S/o Shri Prabhu Nandan Tiwari, Permanent Resident ofVillage and P.O.- Bakharpur, P.S.- Pirpaiti, Town and District - Bhagalpur. ... ... Petitioner Versus 1.The Income Tax Officer, Ward 4 (4), Lok Nayak Jay Prakash Bhawan, DakBunglow Chowraha, Patna- 800001.Bunglow Chowraha, Patna- 800001. 2.The Additional Commissioner of Income Tax, Range 4, Central RevenueBuilding, Beer Chand Patel Path, Patna- 800001.Building, Beer Chand Patel Path, Patna- 800001. 3.Sri Harish Kumar Neotia, Son of Sri Gauri Shankar Neotia, Resident ofHouse No. 95, C/o Ahay Kumar, Drab Toli, Chowksikarpur, Near R.P.M.College, Post- Begampur, Patna City, Patna- 800009.House No. 95, C/o Ahay Kumar, Drab Toli, Chowksikarpur, Near R.P.M.College, Post- Begampur, Patna City, Patna- 800009. 4.Smt. Manisha Neotia, Wife of Sri Harish Kumar Neotia, Resident of HouseNo. 95, C/o Ahay Kumar, Drab Toli, Chowksikarpur, Near R.P.M. College,Post- Begampur, Patna City, Patna- 800009.No. 95, C/o Ahay Kumar, Drab Toli, Chowksikarpur, Near R.P.M. College,Post- Begampur, Patna City, Patna- 800009. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 11632 of 2019 ====================================================== Amit Kumar Tiwari, S/o Shri Prabhu Nandan Tiwari, Permanent resident ofVillage and P.O.-Bakharpur, P.S.-Pipraiti, Town and District - Bhagalpur. ... ... Petitioner Versus 1.The Income Tax Officer, Ward 4(4), Lok Nayak Jay Prakash Bhawan, DakBunglow Chowraha, Patna-800001.Bunglow Chowraha, Patna-800001. 2.The Additional Commissioner of Income Tax, Range 4, Central RevenueBuilding, Beer Chand Patel Path, Patna-800001.,Building, Beer Chand Patel Path, Patna-800001., 3.Sri Harish Kumar Neotia, Son of Sri Gauri Shankar Neotia, Resident ofHouse No. 95, C/o Ahay Kumar, Darb Toli, Chowk Sikarpur, Near R.P.M.College, Post.-Begampur, Patna City, Patna-800009, House No. 95, C/o Ahay Kumar, Darb Toli, Chowk Sikarpur, Near R.P.M.College, Post.-Begampur, Patna City, Patna-800009, 4.Smt. Manisha Neotia, Wife of Sri Harish Kumar Neotia, Resident of HouseNo/95, C/o Ahay KUmar, Darb Toli, Chowk Sikarpur, Near R.P.M. College,Post.-Begampur, Patna City, Patna-800009.No/95, C/o Ahay KUmar, Darb Toli, Chowk Sikarpur, Near R.P.M. College,Post.-Begampur, Patna City, Patna-800009. 315-11-2019 ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH and HONOURABLE MR. JUSTICE ANIL KUMAR SINHAORAL ORDERORAL ORDER (Per: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH) These writ petitions have been filed by the petitioner 4.Smt. Manisha Neotia, Wife of Sri Harish Kumar Neotia, Resident of HouseNo/95, C/o Ahay KUmar, Darb Toli, Chowk Sikarpur, Near R.P.M. College,Post.-Begampur, Patna City, Patna-800009.No/95, C/o Ahay KUmar, Darb Toli, Chowk Sikarpur, Near R.P.M. College,Post.-Begampur, Patna City, Patna-800009. 315-11-2019 ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH and HONOURABLE MR. JUSTICE ANIL KUMAR SINHAORAL ORDERORAL ORDER (Per: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH) These writ petitions have been filed by the petitioner challenging the assessment orders passed by the respondent no.1 under Section 144/147 of the Income Tax Act, 1961,pertaining to assessment years 2011-12, 2012-13, 2013-14respectively. A preliminary objection has been raised on behalf ofthe respondents regarding maintainability of these writ petitionson the ground of avail of statutory remedy of appeal under Prabhakar Anand/- U√ Section 246A of the Income Tax Act, 1961. Regard being had to the availability of an equally efficacious statutory remedy of appeal for the redressal of thegrievances, we are not inclined to entertain these applications inextra-ordinary writ jurisdiction. Accordingly, they are dismissedwith liberty to the petitioner to assail the impugned assessmentorders by way of filing statutory appeal in accordance with law. (Ashwani Kumar Singh, J.) ( Anil Kumar Sinha, J.)