Writ petition not maintainable if statutory appellate remedies available under Income Tax Act.

JUDGMENT

The petitioner is an assessee under the provisions of the Income Tax Act pertaining to the year 2010-2011. As against Ext.P2 assessment order, the petitioner submitted an appeal before the 1^st Appellate Authority. Now as per Ext.P3, the said appeal has been rejected, by confirming the order of assessment.

2. This writ petition is submitted by the petitioner challenging Ext.P2 assessment order and Ext.P3 appellate order. Even though the learned counsel for the petitioner raised various contentions including that Ext.P2 order of assessment is barred by limitation, I am of the view that since the petitioner had already invoked the statutory remedy of appeal against the said assessment order, it is not necessary for this Court to entertain this writ petition at this juncture. Petitioner is having an alternate and effective remedy as against Ext.P3 by submitting an appeal before the Appellate Tribunal as well.

In such circumstances, without prejudice to the right of the petitioner to invoke the statutory remedies available, this writ petition is dismissed. However, as the petitioner wants time to invoke the statutory remedies, it is ordered that the recovery proceedings based on Exts.P2 and P3 shall be kept in abeyance for a period of one month.