Wa/6867/2017 Of M/S Deepak Extrusions Pvt. Ltd v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 9[th]DAY OF APRIL, 2019 PRESENT THE HON'BLE MR. JUSTICE RAVI MALIMATH. AND| THE HON BLE MR. JUSTICE S.G.PANDIT WRIT APPEAL No.6867 OF 201/IN(WRIT PETITION No.21872 of 2016 (1IT) BEITWEEN M/s.Deepak Extrusions Pvt. Ltd.,A Company incorporated under theCompanies Act, 1956,Having its office at:No.180 of 780, Yerandnailll village,Jigani Hobli, Anekal Taluk,|Behind BommasandraIndustrial Area,Bengaluru-560 Q53,|Represented by its Director,Mr.Deepak Bethala,Son of Prakash Bethala,Aged about 43 years. APPELLANT (By Sri.Pradeep Kumar.jJ, Advocate) AND: The Deputy Commissioner|Of Income Tax,Central Circle-1(4),Central Revenue Bullding,Queens Road,Bengaluru-560 OO1. ..., RESPONDENT This Writ Appeal is filed under Section 4 of theKarnataka High Court Act praying to set aside theorder of the learned single Judge dated 5.9.2017 inW.P.No.21872 of 2016 (T-IT) and allow the same asprayed for. This Appeal coming on for admission, this day,|RAVI MALIMATH., J, made tne following: JUDGMENT Challenging the order passed py the learned.singie Judge in dismissing the writ petition, the writ.petitioner has filed this writ appeal. | 2. The learned single Judge came to the view.that the impugned order in the writ petition is appealable before the Commissioner of Income Tax (Appeals). The same is sought to be challenged herein. 3. On hearing learned counsels, we do not find| any merit in the appeal, as an alternative and efficacious remedy is available to the appellant. 4. In view of the availability of an alternative and. efficacious remedy, the Writ Appeal is dismissed on merits as well as on delay. Sd/- Sd/ JUDGE. JUDGE| bnv.