Court dismisses petition challenging assessment order under Income Tax Act, 1961 - petitioner must follow statutory appeal process.

The court dismissed the writ petition challenging the assessment order under Section 147 read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2013-2014. The court found that the petitioner sought to challenge the order on merit, bypassing the statutory appeal under Section 246A. As there was no statutory bar, the court declined to entertain the petition, emphasizing that all issues could be addressed through the appellate authority, and interfering with the assessment order on merit was not within its jurisdiction.

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Issues: Challenge to impugned assessment order under Section 147 read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2013-2014.

Analysis:
1. The petitioner challenged the impugned order dated 27th September, 2021 under Section 147 read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2013-2014. The petitioner alleged that the demand raised was a high pitch demand and the computation sheet was illegal, violating a board notification. The court noted that the petitioner sought to challenge the assessment order on merit, bypassing the statutory appeal available under Section 246A of the Income Tax Act, 1961. The petitioner relied on a Delhi High Court decision but the court differentiated the case as it involved Section 143(3) and not Section 147 read with Section 144 of the Act.

2. The court observed that the petitioner's intention was to interfere with the assessment order on merit, which was not the appropriate forum. The court highlighted that there was no statutory bar preventing the petitioner from raising grounds of challenge before the appellate authority. Therefore, the court declined to entertain the writ petition due to the availability of the alternative remedy of statutory appeal. Granting the relief sought in the petition would amount to interfering with the assessment order on merit, which was not within the court's jurisdiction. The court emphasized that all issues raised in the writ petition could be addressed by the appellate authority.

3. In conclusion, the court dismissed the writ petition, stating that it was not inclined to entertain the petition due to the availability of the statutory appeal remedy. The court clarified that the appropriate forum for adjudicating the issues raised in the petition was the appellate authority, as there was no statutory bar preventing the petitioner from challenging the impugned assessment order through the statutory appeal process. The judgment highlighted the importance of following the prescribed legal procedures and utilizing the available remedies before seeking judicial interference with assessment orders.

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