Magadh Sugar & Energy Ltd. & Anr v. Assessment Unit, Income Tax Department, National Faceless Assessment Centre, Delhi – 110 001 & Anr

28.09.2022. p.b.Sl. No.15. W.P.A. 21656 of 2022 Magadh Sugar & Energy Ltd. & Anr. Vs.Assessment Unit, Income Tax Department,National Faceless Assessment Centre,Delhi – 110 001 & Anr. Mr. Ashim Chowdhury,Mr. Soham Sen.Mr. S. Roy Chowdhury. ……..for the petitioner.……..for the UOI. Heard learned advocates appearing for the parties.By this writ petition, petitioner has challenged theimpugned final detailed reasoned assessment order underSection 143(3) of the Act, dated 8[th] September, 2022discussing the assessment on merit and determining thetotal income of the assessee/petitioner amounting toRs.88,69,11,131/- and subsequent penalty proceedinginitiated relating to assessment year 2021-2022 which isan appellable order under the statute and I am notinclined to entertain this writ petition on the ground ofavailability of alternative remedy by way of filing appealbefore the CIT (appeals) against the assessment orderunder Section 143(3) of the Income Tax Act, 1961, in viewof the facts and circumstances of the case as appears onperusal of record annexed to the writ petition. With this observation and direction, this writpetition being WPA No.21656 of 2022 is dismissed. (Md. Nizamuddin, J.)