9911796707
TMI Blog2022 (3) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 147 read with Section 144 of the Income Tax Act, 1961 (in short 'the Act') and also to set aside the notice of demand issued pursuant to the order of assessment. The learned Single Judge had dismissed the writ petition on the ground that the appellant should avail the alternative remedy provided under Section 246A of the said Act for which the appellants can file an appeal before the Commissioner of Appeal and without resorting to such remedy the appellants are not justified in approaching the Court by filing a writ petition under Article 226 of the Constitution of India. Challenging the correctness of the order impugned the appellant are before us. We have heard at length learned counsel for the parties present. The case of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has drawn our attention to the show cause notice issued to the assessee dated 16.09.2021 wherein the assessee was informed that they were given opportunity to show cause as to why the assessment should not be completed under Section 144 of the Act. In view of the circumstances set out in the show cause notice and the assessee was also specifically informed that they have to submit their response through registered efiling account by 23.59 hrs on 2.9.2021 and by the said time if the assessee fails to comply with the requirement under the show cause notice they were requested to submit their reply through online by 24.9.2021 positively as their case is going to be barred on 30.9.2021. Further, the assessee was informed that in case no resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.09.2021 and/or thereafter which cannot be completed as per the procedure laid down under Section 144B of the Act due to technical/procedural constraints in the given period of limitation, shall also be excluded from the purview of Section 144B of the Act. It is further submitted that the order passed by the Central Government dated 22.9.2021 is in addition to the earlier orders, more particularly, the order dated 31.3.2021 on which the appellants have placed reliance. Learned counsel has also provided a copy of the screen shot to show that on what date the transfer of the case took place. Further, Section 292B of the Act was referred to substantiate the argument that service of notice has been validly done. After elaborately hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the appellants that the said decision would squarely apply to the case on hand and in the said case the Court quashed the assessment order and remanded the matter back for fresh consideration despite the fact that the assessee therein had preferred an appeal before the appellate authority. On going through the decision we find that the Revenue in the said case did not submit any argument with regard to principal ground on which the assessee questioned the assessment order stating that the assessment order could not have been passed under Section 143(3A) and 143(3B) of the Act after 1.4.2021. The only objection raised by the respondent therein was that since the assessee has already taken recourse to alternative remedy by pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication also stands dismissed. No costs. The appellants are granted liberty to file an appeal before the appellate authority within a period of 30 days from the date of receipt of the server copy of this judgment and the appellate authority shall not reject the appeal on the ground of limitation and consider the matter on merits and in accordance with law. We make it clear that whatever observations and findings rendered by us in this judgment are only to support our conclusion that the writ petition is not the appropriate remedy in the case on hand. We further make it clear that the appellate authority shall consider the appeal on merits and in accordance with law without being influenced by any of the observations and findings recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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