Wp(C)/2800/2018 Of Jagat Janani Cashew Industries v. The Chief Commissioner Of Income Tax,Bbsr

08. 13.03.2019 Heard Mr. Sidharatha Ray, learned counsel for the petitioner and Mr. R.S. Chiminka, learned Sr. Standing Counsel along with Shri A. Kedia, learned Standing Counsel for the opposite party-Income Tax Department. 2. By way of this writ petition, the petitioner has challenged the order of assessment dated 29.12.2017 passed under Section 153C read with Section 143(3) of the I.T. Act for the assessment year 2011-12 wherein extra demand has been raised. 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 12.02.2018 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. SKJ 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