Wp/33157/2019 Of Mrs.narasimman Padmavathy v. Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU Mrs.Narasimman PadmavathyNo.353, Road StreetAvaniyapuram Village and PostChetpet Taluk, Thiruvannamalai District - 604 504. ... Petitioner The Income Tax OfficerWard-2Tiruvannamalai. Writ Petition filed under Article 226 of the Constitutionof India praying to issue Writ of Certiorari, calling for therecords pertaining to the order in assessment orderNo.ITBA/AST/S/144/2019-20/1018695593(1)dated09.10.2019passed by the respondent and quash the same. Mr.A.P.Srinivas, learned standing counsel takes noticefor the respondent. By consent of the parties, the main writpetition is taken up for final disposal at the admission stageitself. 2. The petitioner is aggrieved against the order ofassessment dated 09.10.2019 passed under Section 144 of theIncome Tax Act, 1961, relevant to the assessment year 2017-2018. 3. Admittedly, as against the said order, a statutoryappellate remedy is available to the petitioner by filingregular appeal before the concerned Appellate Authority. Itis well settled that in fiscal matters, the writ petitioncannot be filed straightaway challenging the order ofassessment without exhausting the statutory appellate remedyhttps://hcservices.ecourts.gov.in/hcservices/provided under the relevant Statute. 4. Though the learned counsel for the petitioner soughtto contend that the impugned order was passed by treating theAssessee ex-parte, perusal of the order in full would showthat the Assessee's submission made on 13.08.2019 wasconsidered by the Assessing Officer in detail. Therefore, ifthe petitioner is aggrieved against the assessment order, shehas to challenge the same before the next fact findingauthority viz., the Appellate Authority. 5. Accordingly, without expressing any view on the meritsof the matter, this Writ Petition is disposed of, only bygranting liberty to the petitioner file such an appeal beforethe concerned Appellate Authority, within a period of threeweeks from the date of receipt of a copy of this order. Onreceipt of such appeal, the concerned Appellate Authorityshall consider the same and pass orders on merits and inaccordance with law, without reference to the period oflimitation. No costs. Consequently, connected miscellaneouspetition is closed. Sd/- Assistant Registrar(J) //True Copy// Sub Assistant Registrar mk To The Income Tax Officer,Ward-2,Tiruvannamalai. +1cc to Mr.A.P.Srinivas, Advocate Sr.98725+1cc to Mr.T.N.Rajagopalan, Advocate Sr.99010 srg 13/12/2019