Wp(C)/3119/2018 Of Pratip Ku. Mishra v. Asst.commissioner Of Income Tax

10 26.04.2019 Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the penalty order dated 30.12.2007 passed by the Assistant Commissioner of Income Tax, Circle-2(1), Cuttack under Section 147/143(3) of the Income Tax Act, 1961 for the assessment year 2010-2011. The petitioner has alternative remedy of appeal before the appellate authority against the order of assessment under Annexure-4. In view of that, we do not exercise our power under Article 226 of the Constitution. While considering the prayer for condonation of delay, the Appellate Authority shall take into consideration the period of pendency of this writ petition, i.e. from 27.02.2018 till today, for approaching the wrong forum under bona fide mistake. The original documents filed by the petitioner may be returned after substituting attested photo copies thereof. For a period of four weeks, no coercive action shall be taken against the petitioner. This is our consistent practice not to exercise power under Article 226 of the Constitution, where an alternate remedy is available. Althroughout, this Court has taken the same view. This writ petition is accordingly disposed of. Urgent certified copy of this order be granted on proper application. ………………………….. K.S. JHAVERI (CHIEF JUSTICE) ………………………….. K.R. MOHAPATRA (JUDGE)