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Court dismisses Writ Petition challenging Income Tax assessment order, directs appeal filing. The court dismissed the Writ Petition challenging the assessment order under Section 144 of the Income Tax Act, 1961, directing the petitioner to utilize ...
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The court dismissed the Writ Petition challenging the assessment order under Section 144 of the Income Tax Act, 1961, directing the petitioner to utilize the statutory appellate remedy by filing an appeal before the Appellate Authority within three weeks. The court emphasized the need to exhaust the available appellate remedy before resorting to writ petitions in fiscal matters. No costs were awarded, and the miscellaneous petition was closed.
Issues: Challenge to order of assessment under Section 144 of the Income Tax Act, 1961 without exhausting statutory appellate remedy.
Analysis: The petitioner challenged the order of assessment dated 09.10.2019 under Section 144 of the Income Tax Act, 1961 for the assessment year 2017-2018. The court noted that a statutory appellate remedy is available to the petitioner by filing a regular appeal before the Appellate Authority. In fiscal matters, it is established that a writ petition cannot be directly filed to challenge the assessment order without first utilizing the statutory appellate remedy provided by the relevant Statute.
The petitioner's counsel argued that the impugned order was passed ex-parte, but upon examination, it was found that the Assessing Officer had considered the Assessee's submission made on 13.08.2019 in detail. The court emphasized that if the petitioner is dissatisfied with the assessment order, the appropriate course of action is to challenge it before the next fact-finding authority, which is the Appellate Authority.
Therefore, without delving into the merits of the case, the court disposed of the Writ Petition by granting liberty to the petitioner to file an appeal before the concerned Appellate Authority within three weeks from the date of receipt of the order. The Appellate Authority was directed to consider the appeal and pass orders on merits and in accordance with the law, without being constrained by the period of limitation. No costs were awarded, and the connected miscellaneous petition was closed as a consequence.
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