RAMESH Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Learned counsel Shri Y.V. Raviraj is directed to take notice for respondent in both the petitions.

(2.) These writ petitions under Articles 226 and 227 of the Constitution of India are filed by the petitioner with the prayer to quash the assessment order at Annexure-A, dtd. 31/1/2014, passed by the respondent.

(3.) Learned counsel appearing for the respondent submits that the petitioner has got alternative and efficacious remedy under Sec. 246 of the Income Tax Act, 1961 before the Commissioner of Income Tax (Appeals) and therefore the petitions cannot be maintained.