NARASIMMAN PADMAVATHY Vs. INCOME TAX OFFICER WARD-2

JUDGEMENT

(1.) This Writ Appeal is filed against the order dated 27.11.2019 passed by the learned Single Judge in W.P.No.33157 of 2019. The Appellant is the Writ Petitioner who filed W.P.33157 of 2019, seeking to issue a Writ of Certiorari calling for the records pertaining to the order in assessment order No.ITBA/AST/S/144/2019-20/1018695593(1) dated 09.10.2019 passed by the respondent and quash the same.

(2.) The learned Single Judge, after hearing the submissions made on both sides, finding that a statutory appellate remedy is available to the petitioner by filing regular appeal before the concerned Appellate Authority, disposed of the writ petition, with liberty to the petitioner to file appeal before the concerned Appellate Authority, within a period of three weeks from the date of the receipt of a copy of the said order and further directed the Appellate Authority to consider the same and pass orders on merits and in accordance with law, without reference to the period of limitation. Aggrieved by the said order of the learned Single Judge, the writ petitioner/appellant filed the present intra court appeal.

(3.) The brief facts of the case is that respondent/Income Tax Officer, Ward 2, Tiruvannamalai, passed the Assessment Order on 09.10.2019 for the assessment year 2017-18, based on the information on the system that the assessee had made cash deposits of Rs.11,10,000/- in Bank of India, Vandavasi Branch, during the specified period 08.11.2016 to 30.12.2016 in the demonetized currency.