2024 (9) TMI 487

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....N'BLE SHRI JUSTICE SANJAY K. AGRAWAL AND HON'BLE SHRI JUSTICE AMITENDRA KISHORE PRASAD For the Appellant :-Mr. S. Rajeshwar Rao, Advocate. For the Respondents:-Mr. Amit Choudhary, Advocate along with Mr. Topilal Bareth, Advocate. JUDGMENT PER 1. The present Writ Appeal is directed against the Order dated 7.10.2023 passed in W.P.(T) No. 30 of 2022 by which learned Single Judge h....

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....he Assessment Order on the ground of an alternative efficacious remedy being available to prefer an appeal under Section 246A of the Income Tax. 4. We have heard learned Counsel for parties, considered their rival submissions and also perused the record with utmost care and circumspection. 5. Admittedly, W.P.(T) No. 30/2022 was filed by the Petitioner on 11.2.2022 questioning the assessment ....

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....d to file an appeal against the Assessment Order within a period of 30 days from the date of receipt of the order. 6. Since the initiation of the proceeding under Section 147/148 of the Income Tax was sought to be challenged in the Writ Petition and meanwhile a final Assessment Order was passed on 24.3.2022 against which an alternative efficacious remedy was available to the Petitioner/Appellan....

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....th's time to prefer appeal. 8. In that view of the matter, we permit the Appellant to file an appeal under Section 246A of the Income Tax within a period of one month from today and for the period of one month, the interim order dated 20.12.2023 passed by this Court shall remain in operation. 9. However, considering the fact that since more than two years have already elapsed after passing o....