Dilip Kumar & Associates v. The Union of India, Patna (Bihar) / The Income-tax Officer, Ward NO. 2(5), Bihar
[Citation -2017-LL-0808-10]
| Citation | 2017-LL-0808-10 |
|---|---|
| Appellant Name | Dilip Kumar & Associates |
| Respondent Name | The Union of India, Patna (Bihar) / The Income-tax Officer, Ward NO. 2(5), Bihar |
| Court | HIGH COURT OF PATNA |
| Relevant Act | Income-tax |
| Date of Order | 08/08/2017 |
| Judgment | View Judgment |
| Keyword Tags | rectification application • demand notice |
| Bot Summary: | CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY ORAL JUDGMENT Date: 08-08-2017 Challenging the act of the respondents in rejecting the return of the petitioner and directing him to pay dues as per the demand notice issued, the petitioner has filed this writ petition directly under Article 226 of the Constitution. A counter affidavit has been filed by the respondents and primary objection is that against the action impugned, the petitioner has remedy of filing rectification application under Section 154(1) of the Income Tax Act and thereafter to take recourse to statutory remedy of appeal, as may be available, under the Act, in case rectification application is not acceded to. Accordingly, contending that statutory Patna High Court CWJC No.12984 of 2015 dt.08-08-2017 2/2 remedy is available, the writ petition directly before this Court is not maintainable. We find much force in the submission of learned counsel for the respondents and we dispose of the matter granting liberty to the petitioner to take recourse to the provisions of rectification available under Section 154 of the Act and thereafter if any grievance still subsists to take recourse to the statutory remedy of appeal under the Act for filing of the appeal. With the aforesaid, the writ petition stands disposed of. |