Sarla Madhusudhan Budhia v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6284 of 2018 ---- Sarla Madhusudhan Budhia, D/o Nandlal Sureka, aged about 55, R/o –Shardhanand Road, Upper Bazar, Ranchi-834001, P.O.-G.P.O; P.s. Kotwali ……Petitioner Versus 1. The Principal Commissioner of Income Tax, Revenue Building, Near Over Bridge, Main Road, Ranchi, P.O. GPO, P.S. Kotwali.2. The Addl/Joint Commissioner of Income Tax, Range 1 Ranchi, P.O.-–G.P.O. and P.S.-Kotwali and District Ranchi.3. Income Tax Officer, Ward 3(1), Ranchi, P.O. GPO, P.S.-Kotwali and –District Ranchi ……Respondents ---- CORAM : HON’BLE THE CHIEF JUSTICEHON’BLE MR. JUSTICE SANJAY KUMAR DWIVEDI ---- For the Petitioner : Mr. Parth Jalan, AdvocateFor the Respondents : Mr. Rahul Lamba, Advocate ---- Order No. 02 : Dated 21[st] February, 2019 Aniruddha Bose, C.J. The instant writ petition has been instituted questioning the legality of a notice issued under Section 148 of the Income Tax Act, 1961 seeking reassessment of the writ petitioner’s return for the assessment year 2011-12. Admitted position is that during pendency of the writ petition, order has been passed in the said proceeding and the writ petitioner also participated in such proceeding. The order is appealable under Sub-section (1)(b) of Section 246A of the Income Tax Act, 1961. Thus, though at the time the writ petition was instituted there was no alternative remedy, the alternative remedy has now emerged on passing of the reassessment order. In such circumstances, we dispose of this writ petition giving writ petitioner liberty to prefer appeal against the reassessment order which was passed on 21[st] December, 2018. It would be open to the writ petitioner to urge all the points taken in the writ petition in the said appeal should they choose to prefer one. The writ petition stands disposed of in the above terms. No order as to costs. As we have disposed of the writ petition, the two connected applications being I.A. No. 112 of 2019 and I.A. No. 639 of 2019 shall also stand disposed of. (Aniruddha Bose, C.J.) Birendra/ (Sanjay Kumar Dwivedi, J.)