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TMI Blog2019 (1) TMI 1787X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment under Section 143(3) of the Act, an appeal lies to the Commissioner of Income Tax (Appeals) [for brevity, the CIT (A)] in terms of Section 246A of the Act. In our considered view, the appellant should not have by-passed the remedy, as the issues involved in the instant case are mixed questions of fact and law, which, obviously, a Writ Court cannot go into. Maintainability i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2018 & CMP.No.23727 of 2018 - - - Dated:- 9-1-2019 - Mr. T.S.Sivagnanam And Mr. N.Sathish Kumar, JJ. For Appellant : Mr.R.Sakthivel For Respondent : Mr.J.Narayanasamy, SSC ORDER T.S.Sivagnanam, We have heard Mr.R.Sakthivel, learned counsel for the appellant and Mr.J.Narayanasamy, learned Senior Standing Counsel accepting notice for the respondent. 2. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de us to entertain the appeal by referring to the decision of a Division Bench of this Court in the case of CIT Vs. M/s.Industrial Security Intelligence India Private Limited [TCA.Nos.584 and 585 of 2013 dated 24.7.2015]. 5. Our prima facie view is that a writ petition is not maintainable and the appellant ought to have pursued the appeal remedy provided under the Act. Furthermore, without co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion to the appellant to withdraw the said writ petition namely W.P.No.5264 of 2018 as well as this appeal namely W.A.No.2854 of 2018. We also grant liberty to the appellant to file the appeal before the CIT(A) having jurisdiction over the matter. Accordingly, the writ petition as well as the writ appeal are dismissed as withdrawn. We grant 30 days' time from the date of receipt of a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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