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TMI Blog2023 (9) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... of six years has expired on 31-03-2019 i.e. the date on which the notice was issued, therefore, it is incorrect to say that the impugned notice is time barred. It is a well settled law that in the wake of availability of alternative efficacious remedy, writ jurisdiction under Article 226 of the Constitution of India may not be exercised. The extraordinary Constitutional Jurisdiction under Article 226 of the Constitution of India Primarily and Initially is an extraordinary jurisdiction and not a regular jurisdiction. It may be exercised sparingly. This Court is of the firm view that if remedy for Statutory Appeal is provided for, the delinquent is expected to avail the same as jurisdiction of the appellate Court neither can be sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evity the Act') on 31-03-2019, calling upon the petitioner/assessee to file return in the prescribed format as according to the Revenue, income chargeable to Tax for the Assessment year 2012-13 had escaped assessment within the meaning of Section 147 of the Income Tax Act and assessment order dated 28-12-2019. 2 . The impugned notice was issued on 31-03-2019. The assessment order was passed on 28-12-2019 and the writ petition was filed on 20-01- 2020. This Court on 17-03-2020 has issued interim order that no coercive steps shall be taken against the petitioner pursuant to the impugned notice dated 31- 03-2019. Counter-affidavit has been filed by the respondents. 3. Shri Mody, learned counsel for the petitioner while taking exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date on which the notice was issued, therefore, it is incorrect to say that the impugned notice is time barred. While commenting upon the contentions so advanced on merits of the assessment order, he submits that the subject matter at issue is of the assessment year 2012-13 relevant for the financial year 2011-12. The contention with reference to the financial year 2010-11 is in fact misplaced. In any case, assessee if so advised, could have assailed the same before the Statutory Appellate Authority as provided for under Section 246-A of the Act for which the limitation prescribed is of 30 days under Section 249 of the Act. The petitioner/ assessee in his wisdom has not availed the aforesaid remedy and has approached this Court under Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner may be relegated to avail the said remedy with a prayer that period of limitation since has expired, therefore, the appeal may be directed to be heard and decided without insisting on the question of limitation. 11. Shri Topre though initially objected to the same but later on, has left to the discretion of this Court to address on such prayer made. 12. Consequently, we dispose of this Writ Petition with following directions:- (1) that petitioner/ assessee if so advised, may appeal before the CIT Appeals within 30 days from the date of uploading of this order on the website of this Court; (2) the appellate Court without insisting on the question of limitation shall decide the appeal on its merits addressing the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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