Wp(C)/18989/2015 Of Kapilash Prasad Dash v. Commissioner Of Income Tax

W.P.(C) No.18989 of 2015 24.11.2015 Heard Mr. Sidharth S. Padhy, learned counsel for the petitioner and Mr. Acharya, learned Senior Standing Counsel for the Income Tax Department. In the present writ application, the petitioner has sought to challenge the assessment order dated 25.8.2015 passed under section 147/14(3) of the Income Tax Act,1961 under Annexure-2. Considering the facts and circumstances of the case, we are not inclined to entertain this writ petition since the efficacious remedy by way of filing an appeal is available to the petitioner. Further, we express no opinion regarding the merit of the contention raised in this writ application and all such question can be canvassed in the Appeal. If such appeal is filed within a period of four weeks from today along with an application for condonation of delay, the delay shall be condoned keeping in view the pendency of the writ petition before this Court and the Appellate Authority shall deal with the matter strictly in accordance with law as dispose of the same on its own merits as early as possible. With the aforesaid observation and direction, the writ petition is disposed of. Original copy of the order under Annexure-2 be returned to the petitioner on being substituted by a photocopy thereof for the purpose of filling of the Appeal. A free copy of this order be handed over to the learned Senior Standing Counsel for the Income Tax Department. Urgent certified copy of this order be granted on proper application. . I. Mahanty, J. Dr. D.P. Choudhury, J.