Sri Jagannath Alloys Pvt. Ltd. v. Principal Commnr. Of It(Central), Visakhapatnam

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.13060 of 2022 Sri Jagannath Alloys Pvt. Ltd.

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Petitioner Mr. S. K. Acharya, Advocate -versusPrincipal Commissioner of Income Tax (Central), Visakhapatnam and another ....

Opposite Parties Mr. R. S. Chimanka, Senior Standing Counsel

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK

ORDER

20.05.2022 01.

1. This matter is taken up by a separate notice. Order No.

2. The challenge in this writ petition is to an assessment order under Section 153C of the Income Tax Act, 1961 ('the Act'). Although the impugned assessment order is being assailed on several grounds including the ground of lack of jurisdiction, the Court is of the view that the Petitioner has an efficacious alternative remedy by way of an appeal before the concerned Commissioner of Income Tax (Appeals) as provided by the Act.

3. Consequently, leaving it open to the Petitioner to avail such alternative remedy and urge all the issues raised in the present petition before such Appellate Authority in accordance with law, the writ petition is disposed of.

(Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge S. Behera