Court dismisses amendment application, directs appeal filing within 4 weeks. Emphasizes appeal as remedy.

The court rejected the application for amendment, deeming it an afterthought and dismissed the I.A. The writ petition challenging the assessment order and demand notice was disposed of with directions for the petitioner to file an appeal with the appellate authority within four weeks. The court emphasized the importance of availing the alternative remedy of appeal and ordered the return of original documents filed by the petitioner. The interim order was to continue until the appeal was filed, with the appellate authority instructed to consider all contentions, including the period of pendency of the writ petition.

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Issues:
1. Application for amendment rejected
2. Challenge to assessment order and demand notice
3. Alternative remedy of appeal

Application for Amendment Rejected:
In the judgment, the court addressed an application for amendment, noting that the Annexure-4, although available to be challenged at the time of filing the writ petition, was not challenged. The court considered it an afterthought and deemed it inappropriate to allow the amendment application at that stage. Consequently, the prayer for amendment was rejected, and the I.A. was dismissed.

Challenge to Assessment Order and Demand Notice:
The writ petition challenged the assessment order dated 31.11.2017 under Annexure-1 and the demand notice under Annexure-2 issued by the Assistant Commissioner of Income Tax, Rourkela Circle, Rourkela. The court, after hearing the counsel for both parties, disposed of the writ petition. It directed the petitioner to approach the appellate authority by filing an appeal with an application for condonation of delay within four weeks. The appellate authority was instructed to consider all contentions raised by the petitioner, taking into account the period of pendency of the writ petition for approaching the wrong forum under a bona fide mistake. The interim order passed by the court on 5.2.2018 was to continue until the appeal was filed.

Alternative Remedy of Appeal:
The court emphasized that since the petitioner had an alternative remedy of appeal before the appellate authority, the writ petition was disposed of with the mentioned directions. It highlighted the importance of the petitioner availing the appellate remedy within the specified timeline and underlined that the appellate authority should consider all aspects, including the period of pendency of the writ petition, when deciding on the appeal. Additionally, the court ordered the return of original documents filed by the petitioner after substituting them with attested photo copies.

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