Sarla Madhusudhan Budhia v. The Principal Commissioner of Income-tax, Ranchi / The Addl/Joint Commissioner of Income-tax, Range 1 Ranchi / Income-tax Officer, Ward 3(1), Ranchi - 2019-LL-0221-18

Citation	2019-LL-0221-18
Appellant Name	Sarla Madhusudhan Budhia
Respondent Name	The Principal Commissioner of Income-tax, Ranchi / The Addl/Joint Commissioner of Income-tax, Range 1 Ranchi / Income-tax Officer, Ward 3(1), Ranchi
Court	HIGH COURT OF JHARKHAND AT RANCHI
Relevant Act	Income-tax
Date of Order	21/02/2019
Assessment Year	2011-12
Judgment	View Judgment
Keyword Tags	reassessment order • alternative remedy
Bot Summary:	Admitted position is that during pendency of the writ petition, order has been passed in the said proceeding and the writ petitioner also participated in such proceeding. The order is appealable under Sub-section(b) of Section 246A of the Income Tax Act, 1961. Thus, though at the time the writ petition was instituted there was no alternative remedy, the alternative remedy has now emerged on passing of the reassessment order. We dispose of this writ petition giving writ petitioner liberty to prefer appeal against the reassessment order which was passed on 21st December, 2018. It would be open to the writ petitioner to urge all the points taken in the writ petition in the said appeal should they choose to prefer one. The writ petition stands disposed of in the above terms. As we have disposed of the writ petition, the two connected applications being I.A. No. 112 of 2019 and I.A. No. 639 of 2019 shall also stand disposed of.

IN HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 6284 of 2018 ---- Sarla Madhusudhan Budhia, D/o Nandlal Sureka, aged about 55, R/o Shardhanand Road, Upper Bazar, Ranchi-834001, P.O.-G.P.O; P.s. Kotwali Petitioner Versus 1. Principal Commissioner of Income Tax, Revenue Building, Near Over Bridge, Main Road, Ranchi, P.O. GPO, P.S. Kotwali. 2. Addl/Joint Commissioner of Income Tax, Range 1 Ranchi, P.O.- G.P.O. and P.S.-Kotwali and District Ranchi. 3. Income Tax Officer, Ward 3(1), Ranchi, P.O. GPO, P.S.-Kotwali and District Ranchi Respondents ---- CORAM : HON BLE CHIEF JUSTICE HON BLE MR. JUSTICE SANJAY KUMAR DWIVEDI ---- For Petitioner : Mr. Parth Jalan, Advocate For Respondents : Mr. Rahul Lamba, Advocate ---- st Order No. 02 : Dated 21 February, 2019 Aniruddha Bose, C.J. instant writ petition has been instituted questioning legality of notice issued under Section 148 of Income Tax Act, 1961 seeking reassessment of writ petitioner s return for assessment year 2011-12. Admitted position is that during pendency of writ petition, order has been passed in said proceeding and writ petitioner also participated in such proceeding. order is appealable under Sub-section (1)(b) of Section 246A of Income Tax Act, 1961. Thus, though at time writ petition was instituted there was no alternative remedy, alternative remedy has now emerged on passing of reassessment order. In such circumstances, we dispose of this writ petition giving writ petitioner liberty to prefer appeal against reassessment order which was passed on 21st December, 2018. It would be open to writ petitioner to urge all points taken in writ petition in said appeal should they choose to prefer one. writ petition stands disposed of in above terms. No order as to costs. As we have disposed of writ petition, two connected applications being I.A. No. 112 of 2019 and I.A. No. 639 of 2019 shall also stand disposed of. (Aniruddha Bose, C.J.) (Sanjay Kumar Dwivedi, J.) Birendra/ Sarla Madhusudhan Budhia v. Principal Commissioner of Income-tax, Ranchi / Addl/Joint Commissioner of Income-tax, Range 1 Ranchi / Income-tax Officer, Ward 3(1), Ranchi

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