2020 (6) TMI 812

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....ENT: SRI CHRISTOPHER ABRAHAM SC JUDGMENT Challenging Ext.P7 this writ petition is filed. Petitioner is a Co-operative Society registered under the Co-operative Societies Act, 1969. It is an assessee under the Income tax Act. The return of income for the assessment year 2018- 19 has to be filed on or before 31.10.2019. However, as per the circular dated 27.02.2019 of the Central Board of Dire....

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....ng alternative remedy, extra ordinary jurisdiction of this Court under Article 226 has been invoked. 3. Issue notice before admission. Mr.Christopher Abraham, who present in the video court hearing accepts the notice and raised objection with regard to the maintainability of this writ petition in view of the alternative remedy available, and urges this Court for dismissal of this writ petition.....

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....s of this the intimation u/s 143(1) has to be rectified. But the functionality of rectification of ITR for AY 2018-19 is not available in ITBA as of now, CPC informed that the same will be available soon. Hence rectification order can be passed only when the functionality for AY 2018-19 is available in the system." EXT.P7:"Grievance Raised: WE HAVE RECEIVED DEMAND ORDER UNDER SECTION 154 STATIN....