Pawan Kumar Tibrewal v. Income Tax Officer, Ward 44(1) And Ors

OD –4 ORDER SHEET WPO/979/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PAWAN KUMAR TIBREWALVSINCOME TAX OFFICER, WARD 44(1) AND ORS BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 12[th] June, 2023. Appearance:Mr. Rites Goel, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.…For the Respondents The Court : Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugnedassessment order under Section 147 read with Section 144/144B of theIncome Tax Act, 1961 relating to assessment year 2018-19. I have perusedthe aforesaid impugned order which is an appealable order before the CIT(Appeals) under the statute and without availing the alternative remedy byway of appeal, petitioner has approached this Writ Court under Article 226of the Constitution of India. In view of availability of alternative remedy by way of statutory appealand for the reason that the aforesaid impugned assessment order is neitherwithout jurisdiction nor there is any procedural irregularity that theimpugned order is not an ex parte order, I am not inclined to entertain thiswrit petition being WPO 979 of 2023 and accordingly the same is dismissed. Considering the prayer of the petitioner, liberty is granted to thepetitioner to file appeal against the assessment order within fifteen daysfrom date and if such appeal is filed by the petitioner within the timestipulated herein, the same shall be considered in accordance with law andon merit without insisting on the point of limitation. TR/ (MD. NIZAMUDDIN, J.)