A. JESU RAJENDRAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) CHALLENGE in this intra -court appeal is to the order dated 10.10.2014 passed in W.P.No. 9988 of 2014.

(2.) THE appellant has preferred the writ petition, questioning the legality and validity of the assessment order dated 12.03.2014 passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961 for the assessment year 2007 -08 in PAN No. ACQPJ5627E as being violative of the petitioner's constitutional rights. It is further prayed to drop any proceedings initiated under Section 271(1)(c) of the Income Tax Act, 1961.

(3.) THE learned Single Judge, having considered the provisions of law and facts of the case, came to the conclusion that the petitioner has statutory appellate remedy to take recourse to appeal before the Commissioner of Income Tax (Appeals III) under Section 246 of the Act. Thus, the writ court declined to interfere with the impugned order, reserving liberty to the petitioner to approach the appropriate appellate forum within a period of thirty days and further observing that the appeal would not be rejected on the ground of limitation, if any.