Andwmp. Nos.3645, 3646 & 3648 Of 2021 v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15.02.2021 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.3215 of 2021 andWMP. Nos.3645, 3646 & 3648 of 2021 Rajan Muthuramalingam…Petitioner Vs 1. The Commissioner of Income Tax (Appeals)-1, O/o. Commissioner of Income Tax, Coimbatore, Coimbatore District. 2. The Income Tax Officer, O/o Income Tax Officer, Ward-2, Christo Building, 2nd Floor, State Bank Road, Ooty-643 001. Nilgiri District. …Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India praying for the issuance of Writ ofCertiorarified Mandamus, to call for the records relating totheImpugnedOrderofthe2ndRespondentinDIN:201920120403750272T dated 28.12.2019 and quash the same asunconstitutional and forbearing the 2nd Respondent to initiaterecovery/penalty proceedings under the Income Tax Act, 1961. The petitioner has challenged order of assessment dated28.12.2019, passed in terms of the provisions of the IncomeTax Act, 1961. No explanation is set forth for the delay inapproaching this Court. Moreover, there is an effecaciousalternate remedy available under statute as well and when thisis pointed out to the learned counsel for the petitioner, hehttps://hcservices.ecourts.gov.in/hcservices/would agree that the petitioner will file a stautory appeal before the Commissioner of Income Tax (Appeals) challengingthe impugned order. This writ petition is thus dissmissed.Connected miscellaneous petitions are closed. No costs. Sd/- Assistant Registrar(CCC)//True copy//Sub Assistant Registrarska/vsTo1.The Commissioner of Income Tax (Appeals)-1, O/o. Commissioner of Income Tax, Coimbatore, Coimbatore District.2.The Income Tax Officer, O/o Income Tax Officer, Ward-2, Christo Building, 2nd Floor, State Bank Road, Ooty-643 001. Nilgiri District.+1cc to Mr.A.P.Srinivas, Advocate, SR.No.8854Writ Petition No.3215 of 2021andWMP. Nos.3645, 3646 & 3648 of 2021CA(CO)KKV/08/03/2021