IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.10.2014 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.4966 of 2011 Shri G.Vijayakumar Proprietor Yem Gee Knit Wears No.10, PKR Layout 6th Street Perichipalayam Tirupur 641 608 Petitioner -vs- Income Tax Officer Ward-I(5) Tirupur Respondent Petition under Article 226 of Constitution of India, praying for issue of Writ of Certiorari, calling for records on files of respondent in PAN/GIR.No.ABSPV5457D dated 22.12.2010 and quash same as being without jurisdiction and authority of law and beyond prescribed period of limitation under proviso to Section 143(2) of Income Tax Act, 1961. For Petitioner :: Mr.R.Senniappan For Respondent :: Mr.T.Pramod Kumar Chopda ORDER petitioner seeks for issuance of writ of certiorari, to quash order of assessment dated 22.12.2010 as being without jurisdiction and beyond period of limitation under proviso to Section 143(2) of Income Tax Act. 2 2. petitioner has filed this writ petition solely on ground that in order of assessment, in paragraph-2, it has been stated that petitioner's case was selected for scrutiny under CASS and notice under Section 143(2) was issued on 26.8.2010. By referring to said date, it is stated that notice issued under Section 143(2) is time barred. 3. learned standing counsel appearing for respondent submitted that actually notice was issued on 4.9.2009, received by petitioner on 16.9.2009, and he participated in proceedings and taking advantage of typographical mistake in assessment order, writ petition has been filed. 4. On going through records, this Court is convinced that said contention raised on behalf of Revenue appears to be prima facie correct. Therefore, at this stage, order of assessment cannot be quashed. However, this does not mean that petitioner is without any remedy, since petitioner has got effective alternative remedy of filing appeal before Commissioner (Appeals). However, such appeal should have been filed within thirty days from date of receipt of order. Nevertheless, writ petition has been pending before this Court and order of interim stay was granted by this Court. In such circumstances, liberty is granted to petitioner to file appeal within thirty days from date of receipt of copy of this order and if such appeal is filed, Commissioner (Appeals) shall consider appeal 3 without rejecting same on ground of limitation. writ petition stands disposed of. Consequently, M.P.No.1 of 2011 is closed. No costs. Index : yes/no 17.10.2014 Registry is directed to return original impugned order to learned counsel for petitioner under due acknowledgment. ss To Income Tax Officer Ward-I(5) Tirupur 4 T.S.SIVAGNANAM, J. ss W.P.No.4966 of 2011 17.10.2014 G. Vijayakumar v. Income-tax Officer, Ward-I(5), Tirupur