IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 28TH DAY OF AUGUST, 2017 BEFORE HON BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.4526 OF 2017 (T-IT ) BETWEEN MR. M.R.NITHIN L/R LATE MR. M.S.RAMANANDA S/O LATE MR. M.S.RAMANANDA AGED ABOUT 28 YEARS, RESIDING AT: M/S BASAVESHWARA RICE MILL G.R.HALLY, CHITRADURGA-577502. ...PETITIONER (BY SRI. PRADEEP KUMAR J., ADVOCATE FOR SRI. HARISH V.S., ADVOCATE) AND INCOME TAX OFFICER WARD-2 TAMATAKAL ROAD, MEDEHALLI CHITRADURGA-577502. ...RESPONDENT THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ASSESSMENT ORDER PASSED BY RESPONDENT U/S. 143(3) OF INCOME TAX ACT, 1961, DATED 20.12.2016 FOR ASSESSMENT YEAR 2014-15 I.E., ANNX-C AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY RESPONDENT U/S 156 OF INCOME TAX ACT 1961 DATED 20.12.2016 FOR ASSESSMENT YEAR 2014-15 I.E., ANNX-C1 AND ETC. Date of order : 28.08.2017 in WP No.4526/2017 . Mr. M.R.Nithin vs. Income Tax Officer . 2/3 THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, COURT MADE FOLLOWING: ORDER Mr. Pradeep Kumar J., Adv. for Mr. Harish V.S., Adv. for Petitioner. 1. This Petition is directed against impugned assessment order passed under Section 143 (3) of Income Tax Act, 1961. 2. In view of availability of alternative remedy by way of appeal under Section 246 of Income Tax Act before Commissioner of Income Tax (Appeals), this writ petition is not maintainable and same is accordingly disposed of. 3. If such Appeal is filed by petitioner within thirty days from today, Appellate Authority shall entertain same without raising objection regarding limitation in matter. Date of order : 28.08.2017 in WP No.4526/2017 . Mr. M.R.Nithin vs. Income Tax Officer . 3/3 Copy of this order be sent to respondents forthwith. Sd/- JUDGE ckl M.R. Nithin v. Income-tax Officer, Ward-2, Chitradurga