By Advs.harisankar v. Menonmeera V.menonk.krishnar.sreejith

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 28 DAY OF OCTOBER 2021 / 6TH KARTHIKA, 1943WA NO. 1391 OF 2021 AGAINST THE JUDGMENT IN WP(C) 21585/2021 OF HIGH COURT OF KERALA,ERNAKULAM APPELLANT/S: M/S.MARYMATHA INFRASTRUCTURE PVT. LTDMARYMATHA SQUARE, ARAKKUZHA ROAD, MUVATTUPUZHA, ERNAKULAM 686 661, REP. BY ITS MANAGING DIRECTOR, SABU CHERIAN BY ADVS.HARISANKAR V. MENONMEERA V.MENONK.KRISHNAR.SREEJITH RESPONDENT/S: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, DELHI 100 001 OTHER PRESENT: SC SRI JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 28.10.2021, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.A. No. 1391/2021 S.V.Bhatti, J. J U D G M E N T The writ petitioner is the appellant. The petitioner laidchallenge on Ext.P22 assessment order dated 23.09.2021. As per thescheme of the Income Tax Act, the petitioner has effective remedyof appeal under Section 246A of the Income Tax Act. The learnedJudge for available reasons and grounds declined to exercise thediscretionary jurisdiction. We are in agreement with the view of thelearned Single Judge. The appeal fails and is dismissed, however leaving open allcontentions to be raised before the appropriate authority. jjj Sd/- S.V.BHATTIJUDGESd/- BASANT BALAJIJUDGE