Samir Saha v. The Commissioner Of Income Tax (Appeals) And 2 Ors. Shillong, Aayakar Bhavan, M.g.road, Shillong

GAHC010069912017 THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 2347/2019 1:SAMIR SAHA S/O- LT SUKDEV SAHA, KALIBARI ROAD, SILCHAR- 788001, DIST- CACHAR, ASSAM VERSUS 1:THE COMMISSIONER OF INCOME TAX (APPEALS) and 2 ORS. SHILLONG, AAYAKAR BHAVAN, M.G.ROAD, SHILLONG- 793001 2:THE INCOME TAX OFFICER WARD 3 SILCHAR AAYAKAR BHAVAN SILCHAR- 788001 3:THE INCOME TAX OFFICER WARD-1 SILCHAR AAYAKAR BHAVAN SILCHAR- 78800 Advocate for the Petitioner : MR. S DUTTA Advocate for the Respondent : SC, INCOME TAX BEFOREHONOURABLE MR. JUSTICE MANASH RANJAN PATHAK Date : 24-05-2019 ORDER Heard Mr. S. Dutta, learned counsel for the petitioner and Mr. S. Saikia, learned StandingCounsel, Income Tax Department for the State respondent Nos. 1 to 3. The petitioner has preferred this writ petition against the order of dismissal dated31.07.2017 passed by the Commissioner of Income Tax (Appeals), Shillong in Appeal No. SIL-72/2016-17 that was preferred by the petitioner under Section 154 of the Income Tax Act, 1961 against anorder under Section 143(3) of said 1961 Act of the Income Tax Officer, Ward-3, Silchar dated30.03.2016 pertaining to the assessment year of 2013-2014. It is submitted by the petitioner that theWrit Court is the appropriate forum to decide any such decision of the said Commissioner, Income Tax(Appeals). As per the provisions of Section 253 of the Income Tax Act, 1961, against any such order ofthe Commissioner, Income Tax (Appeals), person aggrieved is required to approach the appropriateAppellate Tribunal under the said 1961 Act. It is well settled that where a statute requires to do certain thing in a certain way, the thingmust be done in that way and not contrary to it at all and any other methods or mode or performanceare impliedly and necessarily forbidden. In view of the above, this writ petition, being not maintainable, stands rejected. However, the petitioner may approach the appropriate forum for redressal of his grievance,if so advised. JUDGE Comparing Assistant