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TMI Blog2020 (10) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... dity of assessment order u/s 143(3) r.w.s. 92(C)(A)(4) and Section 144-C - as submitted by Petitioner that in order to have an effectual adjudication in a comprehensive manner, the Petitioner may be permitted to withdraw the Writ Petition with liberty to file statutory Appeal before the concerned authority, so that all the contentions raised this Writ Petition could be canvassed in that forum. HEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als placed on record, apart from the pleadings of the parties. 2. The Writ Petition challenges the order in F. No. DRP/CHE/42/2013 dated 20.12.2013 passed by the Second Respondent for the assessment year 2009-10 under Section 144-C (5) read with Section 144-C(8) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) in respect of the Petitioner. It is brought to notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. No. 1784 of 2014 of 2014 and M.P. No. 1 of 2014 with liberty to the respondent only to quantify the amount and not to implement the same, the respondent passed the impugned order of assessment, which is in violation of the principles of natural justice and against the order passed by the High Court in W.P. No. 1784 of 2014. 3. The learned counsel for the respondent submitted that pursuant to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent, it has been provided as follows:- 5. If you intend to appeal against the assessment/fine /penalty, you may present an appeal under Part A of Chapter XX of the Income Tax Act, 1961, to the Commissioner of Income Tax (Appeals) V within thirty days of the receipt of this notice, in Form No. 35, duly stamped and verified as laid down in that form. 6. The amount has become due as a result o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that forum. 4. Having regard to the aforesaid submissions made, this Writ Petition is dismissed as withdrawn granting such liberty. It is made clear for the purpose of reckoning limitation for availing the aforesaid remedy, the period from the date of filing of this Writ Petition, viz., 21.01.2014 till the date on which the certified copy of this order is made ready, shall be excluded. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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