REGENT COMPUTRONICS PVT. LTD.

North Eastern Electric Power Corporation Appellant

V/S

Principal Commissioner Of Income Tax Respondents

Referred Judgements :-

K S RASHID AND SON VS. INCOME TAX INVESTIGATION COMMISSION [REFERRED TO]
SANGRAN SINGH VS. ELECTION TRIBUNI KOTAH [REFERRED TO]
UNION OF INDIA VS. T R VARNA [REFERRED TO]
STATE OF UTTAR PRADESH VS. MOHAMMAD NOOH [REFERRED TO]
N T VELUSWAMI THEVAR VS. G RAJA NAINAR [REFERRED TO]
MUNICIPAL COUNCIL KHURAI VS. KAMAL KUMAR [REFERRED TO]
K S VENKATARAMAN AND CO PRIVATE LIMITED VS. STATE OF MADRAS [REFERRED TO]
TITAGHUR PAPER MILLS COMPANY LIMITED VS. STATE OF ORISSA [REFERRED TO]
SILIGURI MUNICIPALITY VS. AMALENDU DAS [REFERRED TO]
S T MUTHLJSAMI VS. K NATARAJAN [REFERRED TO]
RAJASTHAN STATE ROAD TRANSPORT CORPORATION VS. KRISHNA KANT [REFERRED TO]
KERALA STATE ELECTRICITY BOARD VS. KURIEN E KALATHIL [REFERRED TO]
A VENKATASUBBIAH NAIDU VS. S CHALLAPPAN [REFERRED TO]
L L SUDHAKAR REDDY VS. STATE OF ANDHRA PRADESH [REFERRED TO]
SANT SADGURU JANARDAN SWAMI MOINGIRI MAHARAJ SAHAKARI DUGDHA UTPADAK SANSTHA VS. STATE OF MAHARASHTRA [REFERRED TO]
PRATAP SINGH VS. STATE OF HARYANA [REFERRED TO]
GKN DRIVESHAFTS INDIA LIMITED VS. INCOME TAX OFFICER [REFERRED TO]
HARBANSLAL SAHNIA VS. INDIAN OIL CORPORATION LIMITED [REFERRED TO]
STATE OF H P VS. GUJARAT AMBUJA CEMENT LTD [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHHABIL DASS AGARWAL [REFERRED TO]

JUDGEMENT

(1.) Assessment orders for assessment years 2012-13, 2013-14, 2015-16 and 2016-17 all dated 20.02.2019 and four demand orders for respective assessment years all dated 20.02.2019 whereby income of the assessee (petitioner) has been reassessed for the said assessment years passed by the respondent No.2 (Assistant Commissioner of Income Tax (Circle), Shillong) are sought to be quashed.

(2.) In all the four petitions points for determination are identical therefore, are clubbed and taken up together for consideration.

(3.) Learned counsel for the respondents would submit that the writ petitions are not maintainable because petitioner has efficacious remedies available under the Income Tax Act, 1961 (hereinafter referred to as the Act) i.e. appeal under Section 246 of the Act before the Deputy Commissioner (Appeals) thereafter appeal before the Appellate Tribunal then against the order of the Tribunal appeal before the High Court in terms of Section 260A of the Act.

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M/S NORTH EASTERN ELECTRIC POWER CORPORATION Vs. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR

Referred Judgements :-

JUDGEMENT

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