DRN. Infrastructure Pvt. Ltd. v. The Deputy Commissioner of Income-tax CPC, Bengaluru / The Deputy Commissioner of Income-tax (TDS) Circle 16(2), Bangalore
|DRN. Infrastructure Pvt. Ltd.
|The Deputy Commissioner of Income-tax CPC, Bengaluru / The Deputy Commissioner of Income-tax (TDS) Circle 16(2), Bangalore
|HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD
|Date of Order
|demand notice • alternative remedy
|Y.V.Raviraj, learned counsel for the respondent Nos. 1 and 2 would submit to this Court that the present writ petition is not maintainable as the petitioner has efficacious remedy of appeal under Section 246A of the Income Tax Act. He would also submit to this Court that unless petitioner s exhaust remedy of appeal he has no locus standi to question the demand notice and this Court cannot examine and review the demand notice which is not permissible under Articles 226 and 227 of the Constitution of India. To this submission, counsel for the petitioner would request this Court to dispose of the writ petition reserving liberty to the petitioner to seek redressal of his grievance before the competent forum. Having taken note of the submissions made by learned counsel for the respondents and the petitioner, this Court is of the view that the present writ petition questioning the demand notice cannot be examined at this stage. In that view of the matter, the writ petition is disposed of reserving liberty to the petitioner to approach competent authority in accordance with law.