Wp/1958/2022 Of The Management Of v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN The Management of AA82 Vilakkethi Primary Agricultural Co-operative Credit Society Limited,Represented by its President,K.Selvaraj,No.2/25, Four Road, Sivagiri Via,Vilakketti Post, Erode - 638 109.... Petitioner The Income Tax Officer,Ward-2(4), Erode,Income Tax Office,No.15, Gandhiji Road,Erode.... Respondent Prayer: Writ Petition filed under Article 226 of Constitution ofIndia, for issuance of a Writ of Certiorari, calling for therecords relating to the impugned order passed by the respondentin Order No.ITBA/AST/S/143(3)/2019-2020/1023117148(1) dated26.12.2019 and quash the same. ORDER Mr.A.N.R.Jayaprathap, learned Junior Standing Counseltakes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and thelearned Junior Standing Counsel for the respondent. https://hcservices.ecourts.gov.in/hcservices/ 3. At the time of admission, the learned counsel for thepetitioner submitted that by oversight, the petitioner hadfailed to aver in the affidavit that the petitioner had earlierfiled a writ petition challenging the impugned order and thesaid writ petition was disposed by this Court, by directing thepetitioner to work out an alternate remedy. 4. The learned counsel for the petitioner submits that theissue is now squarely covered by the decision of this HighCourt. I am however not inclined to admit this writ petitioninasmuch as the petitioner had already opted the appellateremedy before the Appellate Commissioner by filing Form No.35dated 28.02.2020. 5. Since the petitioner has already approached thealternate forum before the Appellate Commissioner, this writpetition is liable to be dismissed and is accordingly dismissed.No costs. Consequently, connected Writ Miscellaneous Petitionsare closed. Sd/- Assistant Registrar(CS-IX) //True Copy// rgm/arb Sub Assistant Registrar To The Income Tax Officer,Ward-2(4), Erode,Income Tax Office,No.15, Gandhiji Road,Erode. W.P.No.1958 of 2022andW.M.P.Nos.2117 & 2118 of 2022 JPL(CO)SU(17/02/2022)