Wp(C)/3334/2010 Of Mr.k.p.abdul Majeed v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD MARCH 2010 / 12TH PHALGUNA 1931 WP(C).No. 3334 of 2010(N) ------------------------- PETITIONER: --------------- K.P.ABDUL MAJEED, "SONA", KOTTARAM ROAD, CALICUT. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENTS: --------------- 1. ASST.COMMISSIONER OF INCOME TAX, CIRCLE 1 (1): CALICUT. 2. COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 3334 of 2010 ......................................................................... Dated this the 3[rd] March, 2010 J U D G M E N T The petitioner is challenging Ext. P12 order of assessment passed by the Income TAx authorities. The challenge is raised onmany a ground, legal as well as factual. 2. The learned Counsel for the petitioner submits that thereis absolutely no justification for issuance of Ext. P1 notice underSection 148 of the Income Tax Act and that the entireproceedings are vitiated on many a reason as clearly explainedin the Writ Petition. 3. The respondents have filed a statement rebutting theaverments raised in the Writ Petition and also seeking tosustain Ext. P12 order. It is also made a mention therein thatthe petitioner is very much having a remedy by way of appeal.This Court finds that the submission made from the part of therespondents as to the alternate remedy is correct and W.P.(C) No. 3334 of 2010 sustainable. More so , in view of the law declared by the Apex Court in C.A. Abraham and Income Tax Officer, Kottayam and another( AIR 1961 SC 609) holding that the statute itselfprovides adequate remedy by way of appeal to the Tribunaland that the appellant could not be permitted to invoke thejurisdiction of the High Court under Article 226 of theConstitution of India . 4. Following the dictum as aforesaid, interference isdeclined. The petitioner is permitted to pursue the remedyavailable under the statute, i.e. by way of appeal. If any suchappeal is filed within three weeks from today, the same shall becaused to be entertained and appropriate orders shall be passed,as expeditiously as possible. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk