Wp(C)/10670/2015 Of Sangram Mishra v. Chief Commissioner Of Income Tax

10. 21.11.2019 Heard Mr. D. Pati, learned counsel for the petitioner. By way of this writ petition, petitioner has challenged the order of assessment dated 31.03.2015, under Annexures-1 to this writ petition. Against the order under challenge, there is an alternative remedy of appeal. Liberty is granted to the petitioner to avail the alternative remedy of appeal within 30 days from today. It is made clear that the appellate authority, while considering the application for condonation of delay, in filing the appeal, shall take into consideration the period lapsed by the petitioner in this Court by filing this writ petition i.e. from 8.6.2015 till date. However, we make it clear that this Court has not expressed any opinion on the merit of main case and the appellate authority shall hear and dispose of the appeal on its own merit. With the aforesaid observation and direction the writ petition stands disposed of. Misc. Cases connected to this writ petition are also disposed of accordingly. No coercive action shall be taken against the petitioner for a period of four weeks hence. AD Office is directed to return the original copy of the impugned order annexed to this writ petition by keeping photo copies thereof duly attested by the learned counsel for the petitioner. Urgent certified copy of this order be granted as per rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge