Wp(C)/5718/2019 Of M/S.tarini Minerals (P) Ltd v. Principal Chief Commissioner Of Income Tax

03. 03.04.2019 Mr. S. S. Mohapatra, learned Senior Standing Counsel enters appearance for the Income Tax Department and files appearance memo in Court today, which is taken on record. 2. Heard learned counsel for the petitioner and Mr. S. S. Mohapatra, learned Sr. Standing Counsel for the Income Tax Department. 3. By way of this writ petition, the petitioner has challenged the order dated 31.01.2019, passed by the Income Tax Officer (TDS), Rourkela, under Annexure-1 raising demand of Rs.79,83,740/- against the assessee-petitioner. 4. Considering the submission made, we are of considered view that admittedly there is an alternative remedy available to the petitioner against the order under Annexure-1. 5. In that view of the matter, it is open to the petitioner to file appeal and/or revision before the competent authority against order under Annexure-1 within a period of four weeks hence. If the petitioner approaches the concerned authority by filing an appeal and/or revision, the competent authority either the Revisional Authority or the Appellate Authority will finally decide the issue and will not relegate the matter back to the assessing officer. 6. With the aforesaid observation and/or direction, the writ petition stands disposed of. mp Misc. Cases/I.As. if any connected to this writ petition are also disposed of accordingly. Office is directed to return the original copy of the orders annexed to this writ petition to the petitioner by keeping attested photo copies thereof. Urgent certified copy of this order be granted as per rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R.Mohapatra) Judge