Mr. M R Nithin vs ITO | Karnataka High Court 2017

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2017 BEFORE THE HON’BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.4526 OF 2017 (T-IT ) BETWEEN MR. M.R.NITHIN L/R LATE MR. M.S.RAMANANDA S/O LATE MR. M.S.RAMANANDA AGED ABOUT 28 YEARS, RESIDING AT: M/S BASAVESHWARA RICE MILL G.R.HALLY, CHITRADURGA-577502. ...PETITIONER

(BY SRI. PRADEEP KUMAR J., ADVOCATE FOR SRI. HARISH V.S., ADVOCATE)

AND

THE INCOME TAX OFFICER WARD-2 TAMATAKAL ROAD, MEDEHALLI CHITRADURGA-577502.

...RESPONDENT

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT U/S. 143(3) OF THE INCOME TAX ACT, 1961, DATED 20.12.2016 FOR THE ASSESSMENT YEAR 2014-15 I.E., ANNX-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT U/S 156 OF THE INCOME TAX ACT 1961 DATED 20.12.2016 FOR THE ASSESSMENT YEAR 2014-15 I.E., ANNX-C1 AND ETC.

Date of order : 28.08.2017 in WP No.4526/2017 . Mr. M.R.Nithin vs. The Income Tax Officer

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THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Mr. Pradeep Kumar J., Adv. for Mr. Harish V.S., Adv. for Petitioner.

This Petition is directed against the impugned assessment order passed under Section 143 (3) of the Income Tax Act, 1961.

In view of availability of an alternative remedy by way of appeal under Section 246 of the Income Tax Act before the Commissioner of Income Tax (Appeals), this writ petition is not maintainable and the same is accordingly disposed of.

If such Appeal is filed by the petitioner within thirty days from today, the Appellate Authority shall entertain the same without raising the objection regarding limitation in the matter.

Date of order : 28.08.2017 in WP No.4526/2017 . Mr. M.R.Nithin vs. The Income Tax Officer

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Copy of this order be sent to the respondents forthwith.

Sd/- JUDGE

ckl

MR. M R NITHIN vs. THE INCOME TAX OFFICER