@JUDGMENTTAG-ORDER
T.S. Sivagnanam, J.@mdashThe petitioner seeks for issuance of a writ of certiorari, to quash the order of assessment dated 22.12.2010 as being without jurisdiction and beyond the period of limitation under the proviso to Section 143(2) of the Income Tax Act.
2. The petitioner has filed this writ petition solely on the ground that in the order of assessment, in paragraph-2, it has been stated that the petitioner''s case was selected for scrutiny under CASS and a notice under Section 143(2) was issued on 26.8.2010. By referring to the said date, it is stated that the notice issued under Section 143(2) is time barred.
3. The learned standing counsel appearing for the respondent submitted that actually the notice was issued on 4.9.2009, received by the petitioner on 16.9.2009, and he participated in the proceedings and taking advantage of the typographical mistake in the assessment order, the writ petition has been filed.
4. On going through the records, this Court is convinced that the said contention raised on behalf of the Revenue appears to be prima facie correct. Therefore, at this stage, the order of assessment cannot be quashed. However, this does not mean that the petitioner is without any remedy, since the petitioner has got an effective alternative remedy of filing an appeal before the Commissioner (Appeals). However, such appeal should have been filed within thirty days from the date of receipt of the order. Nevertheless, the writ petition has been pending before this Court and an order of interim stay was granted by this Court. In such circumstances, liberty is granted to the petitioner to file an appeal within thirty days from the date of receipt of a copy of this order and if such appeal is filed, the Commissioner (Appeals) shall consider the appeal without rejecting the same on the ground of limitation. The writ petition stands disposed of. Consequently, M.P.No. 1 of 2011 is closed. No costs.
