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TMI Blog2019 (1) TMI 1787X X X X Extracts X X X X X X X X Extracts X X X X ..... Sathish Kumar, JJ. For Appellant : Mr.R.Sakthivel For Respondent : Mr.J.Narayanasamy, SSC ORDER T.S.Sivagnanam, We have heard Mr.R.Sakthivel, learned counsel for the appellant and Mr.J.Narayanasamy, learned Senior Standing Counsel accepting notice for the respondent. 2. This appeal is directed against the order passed in W.P.No.5264 of 2018 dated 23.10.2018. 3. In the said writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial Security & Intelligence India Private Limited [TCA.Nos.584 and 585 of 2013 dated 24.7.2015]. 5. Our prima facie view is that a writ petition is not maintainable and the appellant ought to have pursued the appeal remedy provided under the Act. Furthermore, without considering the factual position, the law cannot be applied. 6. Faced with this situation, Mr.K.Sakthivel, learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18. We also grant liberty to the appellant to file the appeal before the CIT(A) having jurisdiction over the matter. Accordingly, the writ petition as well as the writ appeal are dismissed as withdrawn. We grant 30 days' time from the date of receipt of a copy of this judgment to file the appeal before the CIT(A) after taking note of the fact that immediately after the assessment was over and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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