RAVINDRA KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner by filing this writ petition under Article 226 of the Constitution of India questions the notice dated 22.03.2018 issued by the respondent No.2, Income Tax Officer, Ward 1(2), Bhagalpur in purported exercise of power vested in him under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). Alongside the petitioner also questions the final order dated 26.12.2018 together with the demand notice issued by the same authority. Copies of the notice and the assessment order are impugned at Annexures-3 and 10 series respectively to the writ petition.

(2.) Mr. D.V. Pathy, learned counsel for the petitioner has appeared for the petitioner. The respondents are represented by Mr. Rishi Raj Sinha, learned Senior Standing Counsel who appears with Ms. Shilpi Keshri, Junior Standing counsel.

(3.) A preliminary objection was raised by the learned counsel for the respondents when this matter came up for consideration on 21.02.2019 on the plea of the alternative remedy of appeal available to the petitioner to question the assessment order but since according to Mr. Pathy, the assessment order so passed was de hors the statutory provisions under which it was exercised and also lacked foundation that we allowed the parties to address the issue on merits and when the matter has been heard with the view to final disposal at the stage of admission.