In a recent decision, the High Court of Madras, while dismissing a writ petition filed by the assessee, held that the petition is not maintainable when it is clear that the assessee has an option to avail the statutory appeal for relief.
The Court was considering a writ petition filed impugning a best judgment assessment passed by the Income Tax Officer. The assessee contended that the order was passed without affording a reasonable opportunity to the assessee.
Diving deeply into the facts of the case, the Court found that the notice has been duly served to the assessee and the he was heard through his representative, a Chartered accountant. By pointing out this, the single bench held that “if the petitioner is aggrieved by the impugned orders, he has to file Appeal before the Appellate Authority, and no grounds have been made out to bypass such remedy.”Accordingly, the Court directed the assessee to approach the appellate authority against the impugned order.
Read the full text of the Order below.
