Wp(C)/2860/2017 Of Urmila Devi Sharma v. Chief Commissioner Of Income Tax

09. 14.03.2019 Heard Mr. D. Pati, 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 dated 30.11.2016 passed by the Assistant Commissioner of Income Tax, Central Circle, Sambalpur under Section 153C read with Section 143(3) of the I.T. Act for the assessment year 2014-15. 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 15.02.2017 till today, will be taken into consideration for condonation of delay for approaching wrong Forum in view of Section 14 of the Limitation Act. The interim protection which has been granted by this Court on 08.02.2018 shall continue for a period of four weeks. 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, preferably within a period of four months from the date of filing of the appeal. 5. Original copy of the assessment 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 are disposed of accordingly. Urgent certified copy of this order be granted on proper application. .…….......………………( K.S. Jhaveri ) Chief Justice ………………..……… (P. Patnaik) Judge