9911796707
TMI Blog2024 (9) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... n 24.3.2022 against which an alternative efficacious remedy was available to the Petitioner/Appellant to file an appeal under Section 246A of the Income Act, learned Single Judge is absolutely justified in holding that the Petitioner has an alternative remedy to file an appeal under Section 246A of the Income Act against the said Assessment Order dated 24.3.2022. We, therefore, decline to exercise our writ appellate jurisdiction to interfere with the impugned Order dated 7.10.2023 passed by learned Single Judge which appears to be just and proper. As Appellant prays that one month s time may be granted to file an appeal and meanwhile the interim order passed by this Court may also be extended for a period of one month, which the learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terfere with the 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 proceeding initiated under Section 147 of the Income Tax Act as well as issuance of notice under Section 148 of the Income Tax Act. During the pendency of the said Writ Petition, the Assessment Order was passed by the Assessing Officer, National Faceless Appeal Centre on 24.3.2022. However, the Petitioner/Appellant did not amend the Writ Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be extended for a period of one month, which the learned Counsel for the Respondents has also graciously agreed to allow the Appellant to grant one month 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 of the Assessment Order dated 24.3.2022, the Appellate Authority is expected to consider and decide the appeal, if made, at the earliest strictly in accordance with law. 10. With aforesaid observations, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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