Wp(C)/3094/2018 Of Jami Nirmala v. The Chief Commissioner Of Income Tax,Bbsr

05. 12.12.2018 By way of this writ petition, the petitioner has challenged the order of assessment as well as demand notice dated 29.12.2017 passed by the Asst. Commissioner of Income Tax, Central Circle-I, Bhubaneswar under Section 153A of the Income Tax Act for the assessment year 2016-17. Having heard Mr. S. Ray, learned counsel for the petitioner and Mr. R. S. Chimanka, learned Senior Standing Counsel for the opposite party-Income Tax Department, 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 within thirty days from today, the period, taken for filing of this writ petition, from 19.02.2018 till today will be taken into consideration for condonation of delay for approaching wrong Forum and thereafter the Appellate Authority shall hear the appeal and decide the same in accordance with law as expeditiously as possible, preferably within a period of four months from the date of filing of the appeal. Original assessment order may be returned to the petitioner substituting attested photocopies thereof. The writ petition stands disposed of with the aforesaid observation/direction. All the connected Misc. Cases/I.A.s shall stand disposed of. Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge