Satya Developers Pvt.Ltd v. Joint Commissioner Of Income Tax & ANR.

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3525/2018 SATYA DEVELOPERS PVT.LTD ..... Petitioner Through:

Ms. Kadambari Puri & Ms. Sarika Soan, Advocates versus JOINT COMMISSIONER OF INCOME TAX & ANR.

..... Respondents Through:

Mr. Zohaib Hossain, Senior Standing Counsel

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 11.04.2018 The impugned order dated 29.1.2018 under Section 271 C of the Income Tax Act, 1961 is appealable.

In view of the alternative statutory remedy of appeal, we are not inclined to entertain the present writ petition. At this stage, learned counsel for the petitioner submits that the petitioner would file an appeal before the Commissioner of Income Tax (Appeals). They would be also moving an application for stay/not to be treated as „assessee in default‟.

Taking the statement on record, we dispose of the present writ petition, giving liberty to the petitioner to file an appeal, impugning the order dated 29.1.2018. The petitioner may file an application for stay/not being treated as „assessee in default‟. Application, if filed,

would be considered in accordance with law. The petitioner, if aggrieved by any order, would be entitled to challenge the same in accordance with law.

SANJIV KHANNA, J CHANDER SHEKHAR, J APRIL 11, 2018 tp