Remedy. It Is Settled That Ordinarily Writ Petition/Appeal Shall Not Be Entertained, Where There Exists An Alternative And Efficacious Remedy (See: Commissioner v. Chhabil Dass Agarwal[3

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14 DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA -WRIT APPEAL NO.311 OF 2022 (TIT) BETWEEN: KODAVOOR VYAVASAYA SEVA SAHAKARI SANGHA NIYAMITHA 16-62, KODAVOOR POST KODAVOOR UDUPI-576 106 REPRESENTED BY ITS CEO MR. SUDHAKAR AGE :46 YRS …APPELLANT (BY SHRI. MAHESH R. UPPIN, ADVOCATE) AND: 1. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 001NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 001 2. INCOME TAX OFFICER WARD-1 AND TPS AAYAKARBHAVAN ADI-UDUPI MALPE ROAD UDUPI 576 103 …RESPONDENTS . . . . THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET-ASIDE THE ORDER DATED 11.02.2022 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.20091/2021 (T-IT) AND ALLOW THIS APPEAL. THIS WRIT APPEAL COMING ON FOR PRELIMINARY HEARINGTHIS DAY, P.S. DINESH KUMAR J, DELIVERED THE FOLLOWING:- JUDGMENT Kodavoor Vyavasaya Sevasahakari Sangha Niyamitha, a Co-operative Society has challenged the order dated February 11, 2022 passed W.P. No.20091/2021. in 2. After considering the appeal[1], the ITAT[2], remanded the matter to the Assessing Officer for reconsideration with certain directions. After remand, the Assessing Officer has passed fresh orders on September 20, 2021. Appellant challenged the same in the instant writ petition. The Hon'ble Single Judge, by the impugned order has dismissed the writ petition reserving liberty to file appeal under Section 246A of the Income Tax Act, 1 ITA No.707/Bang/2019 2 Income Tax Appellate Tribunal 1961 which in fact, is the right alternative and efficacious remedy. It is settled that ordinarily writ petition/appeal shall not be entertained, where there exists an alternative and efficacious remedy (See: Commissioner of Income Tax and others Vs. Chhabil Dass Agarwal[3]) 3. Hence, no exception can be taken to the order passed by the Hon'ble Single Judge. Resultantly, this writ appeal fails and it is accordingly dismissed. No costs. Sd/- JUDGE Sd/- JUDGE SPS 32014(1) SCC 603 (para 15)