Raghunathan Padmavathi v. The Income Tax Officer,Ward-I(1), Salem

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN (Through Video Conferencing) Raghunathan Padmavathi Vs The Income Tax Officer,Ward-I(1), Salem.... Respondent Prayer: Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorari calling for the records onthe files of the respondent in Order No.ITBA/AST/S/144/2019-2020/1018300288(1) dated 27.09.2019 and quash the same. Heard the learned counsel for the petitioner and thelearned Senior Standing Counsel for the respondent. 2. The petitioner has challenged the impugned AssessmentOrder dated 27.09.2019 on 11.02.2020. The petitioner has analternate remedy which is more efficacious before theCommissioner of Income Tax (Appeals) under Section 246A of theIncome Tax Act, 1961. 3. Since the limitation for filing an appeal would havealready expired, the petitioner is given liberty to file anappeal before the Appellate Commissioner within a period of https://hcservices.ecourts.gov.in/hcservices/ thirty days from the date of receipt of a copy of this order.If such an appeal is filed within such time, the AppellateCommissioner shall dispose the same on merits. 4. Liberty is also given to the petitioner to fileappropriate application under Section 220 of the Income Tax Act,1961 before the respondents for staying of the recoveryproceedings. 5. The respondent is directed to issue appropriateinstructions to the Administrator of the Web Portal tofacilitate the petitioner to file an appeal within a period ofthirty days from the date of receipt of a copy of this order. 6. This Writ Petition stands disposed of with the aboveobservations. No costs. Consequently, connected WritMiscellaneous Petition is closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar arb To The Income Tax Officer,Ward-I(1), Salem. +1cc to Mr.A.P.Srinivas, Advocate, S.R.No.67150 PM(CO)SU(03/01/2022)