2017 (3) TMI 1528

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...., by issuing notice under Section 226(3) of the Income Tax Act. 2. Heard both sides. Since the writ petition is being disposed of after hearing the petitioner as well as the contesting respondent namely the 1st respondent, notice to the 2nd and 3rd respondents is dispensed with. 3. The petitioner is the Central Co-operative Bank registered with the Registrar of Co-operative Societies, Tindivanam, and carrying on business of Banking under the license granted by the Reserve Bank of India. The petitioner's Co-operative Society was assessed to Income Tax for the assessment years 2008-09 to 2012-13. The petitioner challenged such order of assessment before the Commissioner of Income tax (Appeals) Pondicherry. The Appellate Authority dismis....

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....o have challenged the same before the Tribunal in the manner known to law and without doing so, the petitioner cannot approach this Court and challenge the impugned order. 5. It is not in dispute that the petitioner Co-operative Bank, after suffering an order of assessment, has preferred an Appeal before the First Appellate Authority namely, the Commissioner of Income Tax (Appeals) Pondicherry, who in turn dismissed such Appeal only on 20.03.2017, by serving a copy of the same on the petitioner only on 23.03.2017. It is also evident that the 1st respondent, in the meantime, has issued the impugned attachment order as on 21.03.2017, i.e., just immediately a day after the disposal of the appeal by the Appellate Authority, without even waitin....