2012 (7) TMI 642

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..... it Petition the petitioner has challenged the order of assessment dated 20/12/2010 passed by the Assistant Commissioner of Income Tax, Ratlam for the assessment year 2008-09. 2. A preliminary objection has been raised by the respondents in respect of the availability of alternate remedy of appeal against the order of assessment and in this regard he has placed reliant. upon the Division Bench jud .....

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..... ling an appeal. He has further relied upon the Division Bench Judgment of the Delhi High Court in the matter of Rahulijee & Co. (P.) Ltd. v. ITAT [2010] 323 ITR 327 taking the view that when a statute creates a right or liability or also prescribes the remedy or procedure for enforcement of that right or liability, resort must be had to the said statute remedy rather than invoking the extraordinar .....

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..... ) 4. We have heard the learned counsel for parties and perused the record of the case as well as the judgments relied upon by them. 5. On the perusal of the record, it is noticed that the petitioner has already preferred an appeal before the Commissioner of Income Tax (Appeals), Range - Ujjain against the impugned order of assessment. The memo of appeal indicates that in the said appeal the peti .....

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