Vivek Srivastava v. Chief Commissioner of Income-tax-5, Lucknow & 6 Ors - 2017-LL-0403-59

Citation	2017-LL-0403-59
Appellant Name	Vivek Srivastava
Respondent Name	Chief Commissioner of Income-tax-5, Lucknow & 6 Ors.
Court	HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act	Income-tax
Date of Order	03/04/2017
Judgment	View Judgment
Keyword Tags	demand notice • ex parte assessment order
Bot Summary:	By means of this writ petition filed under Article 226 of Constitution, petitioner has challenged demand notice dated 27.03.2014 issued under Section 156 of Income Tax Act, 1961 and Reminder dated 30.12.2014 as also the penalty imposed. Demand notice shows that ex-parte assessment order for Assessment Year 2011-12 has already been passed on 27.03.2014. Against the assessment order, petitioner has statutory remedy of appeal. Counsel for petitioner submitted that petitioner is posted at Lucknow and cannot be compelled to attend proceedings at a different place or to file appeal at Allahabad. 3. An assessment order in exercise of statutory power has been passed and statutory remedy of appeal is available. In fiscal matters, there is no reason for the petitioner not to avail the aforesaid statutory remedy. In view thereof, writ petition is dismissed on the ground of availability of statutory alternative remedy.

Court No. - 3 Case :- MISC. BENCH No. - 2487 of 2015 Petitioner :- Vivek Srivastava S/O Late Sri G.C. Srivastava Respondent :- Chief Commissioner Of Income Tax-5 Lucknow & 6 Ors. Counsel for Petitioner :- Rajiv Srivastava,Amita Srivastava,Gargi Srivastava Counsel for Respondent :- Manish Misra Hon'ble Sudhir Agarwal,J. Hon'ble Virendra Kumar-II,J. 1. By means of this writ petition filed under Article 226 of Constitution, petitioner has challenged demand notice dated 27.03.2014 issued under Section 156 of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") and Reminder dated 30.12.2014 as also penalty imposed. Demand notice shows that ex-parte assessment order for Assessment Year 2011-12 has already been passed on 27.03.2014. 2. Against assessment order, petitioner has statutory remedy of appeal. However, counsel for petitioner submitted that petitioner is posted at Lucknow and, therefore, cannot be compelled to attend proceedings at different place or to file appeal at Allahabad. 3. Submission is thoroughly misconceived and has no substance. assessment order in exercise of statutory power has been passed and statutory remedy of appeal is available. In fiscal matters, there is no reason for petitioner not to avail aforesaid statutory remedy. 4. In view thereof, writ petition is dismissed on ground of availability of statutory alternative remedy. Order Date :- 3.4.2017 PS Vivek Srivastava v. Chief Commissioner of Income-tax-5, Lucknow & 6 Or

Metadata

Judgment