Jaswinder Singh Arora v. Dy. CIT & Anr.

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The Tax Publishers2019 TaxPub(DT) 2385 (P&H-HC)

CONSTITUTION OF INDIA, 1950

Article 226 Section 147

The Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 when he had adequate remedy open to him by way of an appeal to the CIT(A). Hence, the instant writ petition was disposed relegating the assessee to take recourse to statutory remedy, in accordance with law.

Writ - Maintainability - Existence of alternative remedy -

Instant writ petition was filed by the assessee under Articles 226/227 of the Constitution of India, seeking quashing of the assessment order passed under section 147. Held: The Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 when he had adequate remedy open to him by way of an appeal to the CIT (A). Therefore, the Court could not exercise its writ jurisdiction under Articles 226/227 of the Constitution of India for quashing the assessment order passed under section 147. Hence, the instant writ petition was disposed of by relegating the assessee to take recourse to statutory remedy, in accordance with law.

Relied:CIT & Ors. v. Chhabil Dass Agarwal (2013) 357 ITR 357 (SC) : 2013 TaxPub(DT) 2200 (SC)

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