Wp(C)/15831/2017 Of Aditya Narayan Mahasupkar v. Asst.commissioner Of Income Tax

03. 01.05.2019 Heard learned counsel for the petitioner and Mr. R.S. Chiminka, learned Sr. Standing Counsel for the opposite parties-Income Tax Department. 2. By way of this writ petition, the petitioner has challenged the order of assessment dated 28.12.2016 passed under Section 144 read with Section 143(3) of the I.T. Act for the assessment year 2015-16 and levy of penalty made under Section 271AAB of the I.T. Act wherein extra demand has been raised and notice of demand under Section 156 of the I.T. Act. 3. Having heard learned counsel for the parties and considering the materials available on record, we are of the considered opinion that there is an alternative remedy of appeal by which the grievance of the petitioner can be redressed. If an appeal is preferred before the appellate authority within thirty days from today, the period taken in pursing this writ petition from 02.08.2017 till today, will be taken into consideration for condonation of delay for approaching wrong Forum in view of Section 14 of the Limitation Act. It is made clear that no recovery shall be made from the petitioner for a period of four weeks, if the same is not done in the meantime. 4. It will be open for the Appellate Authority to hear the interim application along with the appeal and decide the same as expeditiously as possible. 5. Original copy of the impugned order may be returned to the petitioner substituting attested photocopies thereof. 6. The writ petition stands disposed of with the aforesaid observation/direction. All the Misc. Cases/I.As shall stand disposed of accordingly. Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge