THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH

AND

THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

Writ Petition No.26451 of 2025

ORDER

Heard Mr.V.Ganesh Bhujanga Rao, learned counsel

representing Mr. M.Venkatram Reddy, learned counsel for the petitioner and Ms.J.Sunitha, learned Senior Standing Counsel for

the Income-tax Department appearing for the respondents.

2. Petitioner has assailed the assessment order dated 11.02.2025 and the consequential penalty orders dated 03.07.2025 passed under Section 271AAC(1) of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2020-21. The main ground of challenge is as to improper service of show cause notice, assessment order and also the penalty orders. Admittedly, he has bypassed the alternative remedy of appeal by approaching the writ Court after some delay and prays for

issuance of fresh assessment order.

3. Learned Senior Standing Counsel for the Income-tax Department appearing for the respondents has opposed the maintainability of the Writ Petition. It is submitted that though the assessment order was duly communicated, the present writ

petition has been filed after some delay. It is also submitted that the pleas taken by the petitioner on facts and in law are open to be raised in the appeal proceedings. Therefore, at this stage, this Court may refuse to entertain the Writ Petition.

4. Learned counsel for the petitioner, therefore, prays that the petitioner may be allowed to approach the appellate authority and raise all such grounds of law and facts in his appeal. He further submits that the appellate authority may be directed to consider the question of delay sympathetically, as the petitioner has approached this Court in the present Writ Petition.

5. On consideration of rival submissions of the parties, we are of the view that the petitioner has straightaway invoked the jurisdiction of this Court under Article 226 of the Constitution of India without availing the alternative remedy of appeal under the Act. In those circumstances, we refrain from entering into the merits of the matter. If the petitioner approaches the appellate authority, the appellate authority shall consider the question of delay taking into account that the petitioner had approached this Court in the present Writ Petition. It would be open for the petitioner to raise all grounds on facts and in law before the appellate authority.

6. Subject to the above, the Writ Petition is disposed of. It is made clear that we have not made any comments on the merits of the case. No costs.

As a sequel, miscellaneous petitions, pending if any, stand closed.

APARESH KUMAR SINGH, CJ G.M.MOHIUDDIN, J Date: 04.09.2025 GJ/KVNI