Deepak Extrusions Pvt. Ltd. v. The Deputy Commissioner of Income-tax, Central Circle 1(4), Bangalore
[Citation -2017-LL-0905-14]
| Citation | 2017-LL-0905-14 |
|---|---|
| Appellant Name | Deepak Extrusions Pvt. Ltd. |
| Respondent Name | The Deputy Commissioner of Income-tax, Central Circle 1(4), Bangalore |
| Court | HIGH COURT OF KARNATAKA |
| Relevant Act | Income-tax |
| Date of Order | 05/09/2017 |
| Assessment Year | 2012-13 |
| Judgment | View Judgment |
| Keyword Tags | alternative remedy • demand notice |
| Bot Summary: | Heard the learned Senior counsel for the petitioner-assessee. In view of the impugned order under Section 143(3) of the Income Tax Act, 1961, being appealable before the Higher Authority namely, the Commissioner of Income Tax, this Court is not inclined to Date of Order 05-09-2017 W.P.No. 21872/2016 M/s. Deepak Extrusions Pvt. Ltd.,Vs. The Deputy Commissioner of Income Tax 3/3 entertain the present petition, as an alternative remedy is available to the petitioner against the impugned assessment order under Section 143(3) of the Act dated 29.12.2016 for the Assessment Year 2012-13 in W.P.No. 33124/2017 and impugned assessment order under Section 143(3) of the Act dated 24.03.2016 for the Assessment Year 2013-14 in W.P.No. The Court is advisedly not making any observations on the merits and grounds raised before this Court, as it may adversely affect the proceedings before the Appellate Authorities created under the Income Tax Act, 1961. The writ petitions are therefore liable to be dismissed and accordingly they are dismissed. Copy of this order be sent to the Respondents forthwith. |