IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2125 of 2020 Satyendra Kumar Construction Pvt. Ltd. Private Limited Company incorporated under Companies Act, 1956 having its Office at 202, Hear Enclave New Dak Bunglow Road Patna- 800001 through its Director Dipak Kumar son of Shri. Narayan Prasad resident of Opp. Patel Hostel, Bhikna Pahari, P.O. Mahendru P.S. Pirbahore, Patna. Petitioner/s Versus 1. Commissioner of Income Tax-II Having its office at Central Revenue Building, Bir Chand Patel Path, Patna. 2. Joint Commissioner of Income Tax Range II, Patna. 3. Dy. Commissioner of Income Tax Circle II, Patna. 4. Asst. Commissioner of Income Tax Circle II, Patna. Respondent/s Appearance : For Petitioner/s : Mr.D.V.Pathy, Advocate. For Respondent/s : Mrs.Archana Sinha @ Archana Shahi, Advocate. CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH ORAL ORDER (Per: HONOURABLE CHIEF JUSTICE) 2 31-01-2020 Petitioner has prayed for following relief(s) (i) notice dated 31.03.2017 (as contained in Annexure-11 series) for Assessment Year 2010- 11 issued by respondent no. 4 under Section 148 of Income Tax Act, 1961 be quashed. (ii) order dated 22.11.2019 (as contained in Annexure-16 series) for Assessment Year 2010- 11 passed by respondent no. 4 under Section 148 of Income Tax Act, 1961 be quashed. (iii) notice of demand dated 22.11.2019 (as contained in Annexure-16 series) for Assessment Year 2010-11 passed by respondent no. 4 under Patna High Court CWJC No.2125 of 2020(2) dt.31-01-2020 2/3 Section 148 of Income Tax Act, 1961 be quashed. (iv) For granting any other relief (s) to which petitioner is otherwise found entitled to. Mr. D.V.Pathy, learned counsel for petitioner, states that impugned order dated 22.11.2019 passed in case of petitioner under Sections 143(3)/147 of Income Tax Act, 1961 pursuant to assessment year 2010-11 was not subject matter of challenge in any of writ petitions instituted/pending/disposed of, before this Court. Statement taken on record. Having heard learned counsel for petitioner, we are of considered view that attending facts would not warrant us to interfere with impugned order dated 22.11.2019 passed by respondent no. 4, Assistant Commissioner of Income Tax. More so, when petitioner has got equally efficacious remedy provided under provisions of Income Tax Act, 1961 wherein all pleas, including that of limitation, can be conveniently raised. As such, we dispose of present petition reserving liberty to petitioner to take appropriate steps in accordance with law. Mrs. Archana Shahi, learned counsel for Patna High Court CWJC No.2125 of 2020(2) dt.31-01-2020 3/3 respondents, states that as and when petitioner were to exhaust remedies expeditiously and within period of four weeks from today, issue of limitation shall not be raised nor would come in way of petitioner having matter concluded on merits. Statement accepted and taken on record. (Sanjay Karol, CJ) ( Mohit Kumar Shah, J) sujit/- U Satyendra Kumar Construction Pvt. Ltd. v. CIT-II, Patna / JCIT, Range-II, Patna / DCIT, Circle-II, Patna / ACIT, Circle-II, Patna