Wtax/4/2020 Of Apar Mukhya Adhikari , Akhileshwar Mall v. Income Tax Officer

Case :- WRIT TAX No. - 4 of 2020 Petitioner :- Apar Mukhya Adhikari , Akhileshwar MallRespondent :- Income Tax OfficerCounsel for Petitioner :- Kamal Krishna Roy,Chhaya GuptaCounsel for Respondent :- S.S.C.,Praveen Kumar Hon'ble Bala Krishna Narayana,J.Hon'ble Shamim Ahmed,J. Supplementary Affidavit filed in the Court today is taken onrecord. Heard learned counsel for the petitioner and Shri PraveenKumar, learned counsel for the sole respondent. This writ petition has been filed with the following prayer:- "(i) Issue a writ, order or direction in the nature of certiorariquashing the impugned notice of demand dated 11.11.2019issued by the Income Tax Officer (TDS), Prayagraj pertainingto assessment year, 2011-12, 2012-13, 2013- 14 & 2014-15." When this matter was taken up today, Shri Praveen Kumar,learned counsel appearing for respondent submitted thatassessment orders passed, under Section 206C of the IncomeTax Act, pursuant to which the impugned demand notices havebeen issued are appealable under Section 246-A of the IncomeTax Act. Since the petitioner has got an effective andefficacious alternative remedy available to it, this writ petitionis liable to be dismissed on the aforesaid ground. Smt. Chhaya Gupta, learned counsel for the petitioner hassubmitted that liberty be given to her client to file an appealagainst the assessment orders. In view of the above, we dispose of this writ petition withliberty to the petitioner to avail the alternative remedy. Order Date :- 17.1.2020SFH