Wp(C)/21600/2007 Of Catherine Thomas, Wife & Legal Heir Of v. Commissioner Of Income Tax, Central Circ

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 16TH AUGUST 2007 / 25TH SRAVANA 1929 WP(C).No. 21600 of 2007(U) -------------------------- PETITIONER: ------------ CATHERINE THOMAS, WIFE AND LEGAL HEIR OF LATE K.T.THOMAS, 1-C AMBER PARK, CANNON SHED ROAD, KOCHI-682011. BY ADV. SMT.NISHA JOHN RESPONDENTS: ------------- 1. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI-682 035. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYAKAR BHAVAN, KOZHIKODE-673 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON(SR.) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/08/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 21600 OF 2007 -------------------------------------------- Dated this the 16th day of August, 2007 JUDGMENT I do not think there is any ground to entertain this Writ Petitionfiled against consequential orders passed by the assessing officer incompliance with the Tribunal's order. If mistake is committed by theOfficer, petitioner can seek rectification under Section 154 of the I.T.Act and if there is no mistake but it is the wrong view taken by theOfficer, petitioner can file appeal, and if appeal is not maintainable, allnon-appealable orders are revisable by the Commissioner underSection 264 of the I.T. Act. In view of the effective alternative remedyavailable to the petitioner before the statutory authorities, I decline toentertain the Writ Petition. Accordingly, W.P. is closed leavingfreedom to the petitioner to pursue statutory remedy. If time for filingany statutory application is already over on account of filing of thisWrit Petition, I direct such authority to entertain it after excluding theperiod of pendency of Writ Petition in this Court, that is from12.7.2007to 16.8.2007. (C.N.RAMACHANDRAN NAIR)Judge