Wp(C)/3707/2004 Of Kalidas Choudhury v. Chief Comm. Of Income Tax And Ors

WP(C) 3707/2004B E F O R E HON’BLE MR. JUSTICE A.K.GOEL,THE CHIEF JUSTICETHE HON’BLE MR. JUSTICE A.K.GOSWAMI (A.K.Goel, CJ) This petition has been preferred against order of the Assessing Officer under the provisions of the Income Tax Act, 1961 disallowing the deduction claimed by the petitioner-assessee. Contention raised on behalf of the petitioner is that order of the Assessing Officer dated 17.02.2004 is contrary to the order of the appellate authority i.e. DCIT(A) dated 20.04.1998. Admittedly, against the order of the Assessing Officer a statutory remedy of appeal is available. There is no valid reason to entertain this petition, bypassing the remedy of appeal. No doubt the writ petition has been pending for many years but since there is no handicap in the point sought to be raised in the writ petition being raised before the appellate authority itself, the petitioner is relegated to alternative remedy. Accordingly, this petition is disposed of without prejudice to the remedy of thepetitioner to file appeal in accordance with law. It is made clear that if appeal is filed within sixty days from today, the respondents will not raise plea oflimitation and the appeal may be decided on merits.