1 2025:CGHC:55814 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 97 of 2021 Anil Nacharani S/o Late Shri N. P. Nachrani Aged About 51 Years R/o House No. 11, Jal Vihar Colony, Near Marine Drive, Raipur Chhattisgarh ... Petitioner versus Assistant Commissioner Of Income Tax Central Circle 1, Raipur, District Raipur Chhattisgarh ... Respondent For Petitioner : Mr. Kishore Bhaduri, Sr. Advocate with Mr. Harsh Dave, Advocate For Respondent : Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit Choudhary, Advocate (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 17.11.2025 1. Heard. 2. The petitioner has preferred this writ petition under Article 226 of the Constitution of India, seeking following relief(s):- The Petitioner most humbly begs to pray before this Hon'ble Court: 10.1 That the Hon'ble Court may kindly be pleased to call for the entire records pertaining to the present case. BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2025.11.18 17:46:20 +0530 2 10.2 That the Hon'ble court may kindly be pleased to quash the impugned notice dated 25.02.2021 (Annexure- P/1) and in lieu thereof quash/set aside the impugned letters/notice dated 22.03.2021 (Annexure-P/2) and 29.05.2021 (Annexure-P/3) issued in furtherance of assessment proceedings initiated as against the petitioner. 10.3 That, this Hon'ble Court may kindly be pleased to grant any other relief(s), which it may deemed fit and proper in the aforesaid facts and circumstances of the case. 10.4 Cost of the petition may kindly be allowed. 3. Learned Sr. counsel appearing for the petitioner submits that earlier petitioner had filed return for the assessment year 2012-13, in which he disclosed all his assets and after scrutiny of the same, assessment order was passed by Assessing Officer. Subsequently, in the year 2020-2021, the respondent again issued notice dated 25.02.2021 (Annexure-P/1) under Section 153A of the Income Tax Act, 1961 (for short ‘the Act 1961’) alleging therein that there is escapement of income for the assessment year 2012-13. The petitioner filed objection in this regard, which was rejected by the respondent authorities vide Order dated 22.3.2021 (Annexure-P/2), without dealing with the objections raised by the petitioner. Thereafter the petitioner again filed reply to Annexure-P/2 vide Annexure-P/6 dated 27.3.2021, despite that the respondents again issued show-cause notice dated 29.5.2021 (Annexure-P/3), without deciding reply to the objections filed by the petitioner (Annexure-P/6). Learned Sr. counsel further submits that since all the assessts were disclosed by the petitioner in the year 2012-13 itself and it was also accepted by the Assessing Officer, therefore, without following the provisions of Section 153 A of the Act 1961, they could not issue notice, hence, he prays that this petition may be admitted for hearing. 3 4. Per contra, learned counsel for the respondent would submit that assessment order to the return filed by the petitioner for the year 2012-13 was passed, but since, some documents were received to the Department disclosing escapement of income by the petitioner, therefore, show-cause notice dated 25.02.2021 (Annexure-P/1) under Section 153A of the Act, 1961 was issued, to which the petitioner had filed objection, which was decided by the Assessing Officer vide Annexure-P/2 dated 22.3.2021. In that order it has been specifically mentioned in respect of what were the assessts of the petitioner pertaining to escapement of income. Thereafter, again show-cause notice dated 29.5.2021 (Annexure-P/3) has been issued to the petitioner, but without submitting reply to Annexure-P/3 and without entering appearance before the Assessing Officer, the petitioner has directly filed instant petition. He would further submit that since the petitioner did not appear before the respondent authorities/Assessing Officer, therefore, final order has been passed on 15.9.2021, hence, if the petitioner has any grievance, then he can challenge the final order before the Commissioner (Appeals) under Section 246A of the Act 1961, but without availing such alternative remedy, writ petition filed by the petitioner is not maintainable. 5. Perusal of the records shows that notices were issued twice to the petitioner, objection was also decided by the respondent/Assessing Officer and final assessment order has also been passed on 15.9.2021, as informed by learned counsel for the respondent. 6. Having considered aforesaid facts situation of the case, without going into the merits to the case, this petition is disposed of granting liberty to the petitioner to first avail statutory remedy by filing appeal before Commissioner (Appeals), within 30 days from today, raising all his objections for redressal of his grievances. In the event of filing of such appeal, the appellate authority is 4 expected to decide all the objections filed by the petitioner in an objective manner, in accordance with law. 7. In view of the above, this petition is disposed of accordingly. Sd/- (Naresh Kumar Chandravanshi) Judge Bini