Wtax/1680/2018 Of Varun Gupta v. The Director General Of Income Tax (Investigation) And Another

Case :- WRIT TAX No. - 1680 of 2018 Petitioner :- Varun GuptaRespondent :- The Director General Of Income Tax (Investigation) And AnotherCounsel for Petitioner :- Praval TripathiCounsel for Respondent :- S.S.C.,Gaurav Mahajan,Manu Ghildyal Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J. Heard Sri Praval Tripathi, learned counsel for the petitioner andSri Manu Ghildyal, learned counsel for the revenue. The present petition filed challenging the notices issued to thepetitioner under Section 153-A of the Income Tax Act, 1961(hereinafter referred as the Act) for the F.Ys. 2011-12, 2012-13,2013-14, 2014-15, 2015-16 & 2016-17 and further assessmentnotices issued consequent thereto. While no order was granted in favour of the petitioner, ademand was raised under Section 156 of the Act by order dated27.12.2018. The petitioner has filed an amendment applicationchallenging that order. That application is still pending. Undisputedly, the aforesaid assessment orders are appealable. The petitioner also challenged the same by way of appeal,details of which have been disclosed by the revenue in thecounter affidavit filed in the present petition. In view of the alternative remedy availed by the petitioner, thewrit petition fails and is accordingly dismissed withoutprejudice to the rights of the petitioner petitioner in the pendingappeal. Order Date :- 9.9.2021M. Tariq