PANKAJ DUTTA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard Mr. Sachin Sharma, learned Counsel for the appellant as well as Mr. D.S. Thakur, learned Counsel for respondent No. 1.

(2.) This Letters Patent Appeal has been preferred against the judgment and order dated 6.11.2009 passed by the Writ Court in OWP No. 338/2009 while disposing of OWP No. 259/2009 along with other connected petitions by the aforesaid common judgment, holding that since the appeal preferred by the appellant was pending before the Commissioner of Income Tax (Appeals), Jammu and the appellant had also moved an application for stay of the demand before the Income Tax Officer/respondent No. 1, due to availability of the efficacious remedy, the writ jurisdiction could not be invoked.

(3.) The appellant herein is an assessee, and, being an individual Unit, has filed the return as regards his income under the Income Tax Act (for short 'the Act'). The return so submitted by the appellant, was re-assessed by the Income Tax authorities, particularly respondent No. 1. Being aggrieved by it, the appellant moved to the Commissioner of Income Tax, Appellate Authority and, in the meantime, he also preferred an application under Section 220(6) of the Act for stay of the assessment order before the Assessing Authority.