IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.667 of 2010 ==================================================== Nagendra Prasad son of Late Suraj Prasad, resident of Suraj Bhawan, Main Road in the town and district of Buxar, P.S. Buxar. …. …. Petitioner Versus 1. Commissioner of Income tax (I), Patna. 2. Deputy Commissioner of Income tax, Circle-4, Patna. …. …. Respondents ==================================================== Appearance : For the Petitioner: Mr. K.N.Jain, Senior Advocate with Dr.R.Usha, Advocate For the Respondent: Mr. Harshwardhan Prasad, Advocate with Mrs. Archana Sinha, Advocate ==================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5. 23.2.2011. The petitioner, an assessee, has filed this petition under Article 226 of the Constitution to challenge the order of assessment dated 30th November 2009 made by the Deputy Commissioner of Income Tax, Circle-5, Patna for the assessment year 2004-05. The assessment has been done after issuing notice under Section 147 of the Income tax Act, 1961. The challenge to the assessment order is that the assessment order has been made without the authority of law inasmuch as the Assessing Officer did not issue notice under Section 143(2) of the Income tax Act, 1961. Learned counsel Mr. K.N.Jain has appeared for the petitioner. He has relied upon the judgment of the Hon’ble Supreme Court in the matter of Assistant - 2 - Commissioner of Income-Tax and Another v. Hotel Blue Moon {[2010] 321 ITR 362(SC)}. He has submitted that the Hon’ble Supreme Court has consistently held that issuance of notice under Section 143(3) is mandatory; assessment made without issuing such a notice is not sustainable. Be that as it may, the petitioner has an alternative statutory remedy under the Act. In view of the availability of the alternative statutory remedy, we do not entertain this petition filed under Article 226 of the Constitution. We may observe that we have not examined the merits of the case. The petitioner shall be at liberty to raise all available grounds before the appellate authority. Subject to the above observation, the petition stands disposed of. Pawan/- (R.M. Doshit, CJ) (Jyoti Saran, J)