Cwjc/7546/2019 Of Bihar Bottlers And Blenders Pvt. Ltd v. Commissioner Of Income Tax I

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.7546 of 2019 ====================================================== Bihar Bottlers and Blenders Pvt. Ltd. a Company incorporated under theCompanies Act, 1956 having its office at G 1 Nutan Tower Main Road,Kankarbag, Patna through its Director Abhay Kumar Son of Pashupati NathPrasad, Resident of Kagzi Mohalla, P.O. Siwan, P.S. Town Thana, District-Siwan ... ... Petitioner/sVersus 1.Commissioner of Income Tax I having its office at Central RevenueBuilding, Bir Chand Patel Marg, PatnaBuilding, Bir Chand Patel Marg, Patna 2.Asst. Commissioner of Income Tax OSD Ward 2 (1), Patna 3.Income Tax Officer Ward 2 (1), Patna ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr.D.V.Pathy Mr. Sadashiv Tiwari Ms. Manju JhaFor the Respondent/s: Ms.Archana Sinha @ Archana Shahi, Sr.S.C. Mr. Alok Kumar, Jr.S.C. Mr. Sanjeev Kumar, Jr. S.C. ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH and HONOURABLE MR. JUSTICE ANIL KUMAR SINHAORAL ORDERORAL ORDER (Per: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH) 415-11-2019In the instant application, the challenge is to theassessment order, dated 22.12.2018, as contained in Annexure-9series, passed by the respondent no. 2 for the assessment year2011-12 under Section 148 of the Income Tax Act, 1961. A preliminary objection has been raised by therespondents regarding maintainability of the instant applicationin view of the availability of statutory remedy of appeal underSection 246A of the Income Tax Act, 1961. Prabhakar Anand/- U√ In view of the availability of statutory remedy ofappeal, we are not inclined to entertain the present application inextra-ordinary writ jurisdiction. Accordingly, the application isdismissed with liberty to the petitioner to avail of the statutoryremedy of appeal against the impugned assessment order, alongwith application for condonation of delay, which shall be dealtwith in accordance with law. (Ashwani Kumar Singh, J.) ( Anil Kumar Sinha, J.)