Wp(C)/14760/2019 Of Sudhir Kumar Agarwal v. Deputy Commissioner Of Income Tax Circle 2(1),Ctc

02. 16.12.2019 Heard learned counsel for the petitioner-assessee and Mr. R. Chimanka, learned Sr. Standing Counsel and Mr. A.Kedia, learned Jr. Standing counsel for the Income Tax Department. 2. By way of this writ petition, the petitioner-assessee has challenged the proceedings initiated for reassessment vide notice dated 29.3.2019 under Section 148 of the Income Tax Act, 1961 (“the Act” for short), the order dated 02.08.2019 against objection to notice under Section 148 of the Act and the notice dated 02.08.2019 issued under Section 143(2) of the Act, as per Annexures-1, 2 and 3 respectively. 3. Having heard learned counsel for the parties and considering the materials available on record, we are of the considered opinion that let the petitioner approach the assessing officer and raise all contentions as are available to him in law. In that view of the matter, if the petitioner approaches the assessing officer, the concerned authority will consider the contentions which are raised with regard to jurisdiction and other contentions and pass a reasoned order dealing with each of the contention raised by the petitioner. 4. Further, if the petitioner feels aggrieved by the order to be passed by the Assessing Authority, it will be open for the petitioner to approach the Appellate Authority since there is an alternative remedy of appeal and raise all his contentions. In that event he may pray for waive/exemption of pre-deposit, which shall be considered in accordance with law. 5. The writ petition is disposed of accordingly. All the connected Misc. Case(s)/I.A.(s), if any is/are accordingly disposed of. Urgent certified copy of this order be granted as per Rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge mp