Wp(C)/26977/2017 Of Mahesh Kumar Agarwal v. The Principal Commissioner Of Income Tax,Sambalpur

5 12.12.2018 6. 12.12.2018 I.A. No. 14898 of 2018 This is an application for amendment. Heard. After adjournment of the case on the last occasion, an amendment application is moved, in our considered opinion, Annexure-4 though available to be challenged at the time of filing of the writ petition, was not challenged and it is an afterthought. Thus, it will not be appropriate to allow the amendment application at this stage. Hence, the prayer for amendment is rejected. The I.A. is accordingly dismissed. ……..………………… K.S. JHAVERI (CHIEF JUSTICE) ……..…………………… K.R. MOHAPATRA (JUDGE) W.P.(C) No. 26977 of 2017 Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the assessment order dated 31.11.2017 under Annexure-1 as well as the demand notice under Annexure-2 passed by the Asst. Commissioner of Income Tax, Rourkela Circle, Rourkela. Since the petitioner has an alternative remedy of appeal before the appellate authority, this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay within a period of four weeks from today, the appellate authority shall take into consideration all the contentions raised by the . bksjm petitioner. While considering the prayer for condonation of delay, the Appellate Authority shall also take into consideration the period of pendency of this writ petition, i.e. from 22.12.2017 till today, for approaching the wrong forum under bona fide mistake. Till filing of the appeal, the interim order passed by this Court on 5.2.2018 shall continue. The original documents filed by the petitioner may be returned after substituting attested photo copies thereof. Urgent certified copy of this order be granted on proper application. ……..………………… K.S. JHAVERI (CHIEF JUSTICE) ……..…………………… K.R. MOHAPATRA (JUDGE)