2017 (2) TMI 458

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....ssing Officer namely; respondent No.4 in a proceedings held u/s 143(3) of the Income Tax Act for the assessment year 2014-2015, this writ petition has been directly filed before this Court by-passing the statutory remedy of appeals available namely to the Commissioner (Appeals), thereafter to the Income Tax Appellate Tribunal and finally to this Court u/s 260A of the Income Tax Act and the reason ....

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....rs and points out that after orders were passed on 12.5.2015 as pointed out by the petitioner the matter was re-examined and vide communication dated 30.11.2016 the position has been clarified and it has been pointed out not only to the petitioner, but, to all concerned that with regard to PAN (i.e. ABFN9320R), the jurisdiction has been given to Assistant Commissioner, Income Tax, Circle-2(1), Jab....

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....the assessing officer can be termed to be illegal or without jurisdiction. On the contrary, it is a case where even the jurisdiction available to the assessing officer is in dispute. That being so when a three tire remedy of appeal is available to the petitioner, it is not appropriate for a writ Court to exercise its extra ordinary jurisdiction in such case and make indulgence when the petitioner ....