IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.2774 of 2011 ====================================================== Nand Kumar Mishra, S/o Late Ram Ruch Mishra, Prop. of M/s Utopia Distribution Services, R/o A/41, Sachivalay Colony, P.S.-Kankarbagh, District-Patna. ………Petitioner Versus 1. The Union of India Chief Commissioner of Income Tax, Central Revenue Building, Patna. 2. The Commissioner of Income Tax-2, Central Revenue Building, Patna- 1. 3. The Additional Commissioner of Income Tax, Lok Nayak Building, Third Floor, Dak Bungalow Road, Patna. 4. The Income Tax Officer, Ward-5(3) Lok Nayak Building, Third Floor, Dak Bunglow Road, Patna. …………. Respondents ====================================================== APPEARANCE : For the Petitioner : Mr. Sandeep Kumar, Advocate. For the Respondents: Mr. Harshwardhan Prasad, Standing Counsel. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 4. 13.04.2011 Learned Advocate Mr. Sandeep Kumar appears for the petitioner. He seeks leave to amend the cause title. Leave is granted. Cause title be amended. The petitioner in this writ petition challenges the order of assessment dated 31st December 2010 and consequent demand on sole ground that the petitioner had not been given opportunity of personal hearing by the Assessing Officer. It is the case of the petitioner that on 29th December 2010 he had appeared before the Assessing Officer and had submitted written submission through an advocate. Neither the advocate was given opportunity of hearing by the 2 Assessing Officer nor the written submission is considered in its true perspective. The petitioner, therefore, be given a chance of hearing before the Assessing Officer. The petitioner has an alternative statutory remedy of appeal against the impugned order of assessment. The petitioner has liberty to raise all possible grounds of challenge before the Appellate Authority including the one pressed before us. In view of the alternative statutory remedy available to the petitioner, the petition is dismissed in limine. Sujit (R.M.Doshit,CJ.) (Jyoti Saran,J.)