CONSTITUTION OF INDIA, 1950

Article 226

Writ - Maintainability - Assessee having alternate remedies under Income Tax Act -

Assessee by way of writ petition filed before High Court, assailed draft assessment order passed by AO under section 143(3) read with section 144(1) contending that impugned orders had been passed in violation of principles of natural justice and in contravention of section 92CA(4). Held: Assessees before approaching High Court by way of filing Writ Petitions in terms Article 226 of Constitution of India, had to exhaust remedies provided under the Income Tax Act and, therefore, Writ Petitions were dismissed as not maintainable with liberty to assessee to raise all issues before DRP.

Referred:Commission of Income Tax v. Chhabil Dass Agarwal (2013) 36 taxman.com 36 (SC) : 2013 TaxPub(DT) 2200 (SC), Authorized Officer, State Bank of Travancore and another v. Mathew K.C. (2013) SCC Online SC 55, Hundai Motor India Ltd. v. Secretary, Income Tax Department (2017) 86 taxmann.com 284 (Madras) : 2017 TaxPub(DT) 4587 (Mad-HC), Inno Estates (P) Ltd. v. Dispute Resolution Panel-2, Bengaluru (2017) 82 taxmann.com 477 (Madras) : 2017 TaxPub(DT) 1666 (Mad-HC), Piramal Healthcare Ltd., Additional Commissioner of Income Tax, Range-7(1) Mumbai (2012) 26 taxmann.com 56 (Bombay) : 2013 TaxPub(DT) 0455 (Bom-HC), Ericsson AB v. Additional Director of Income Tax (2011) 197 Taxman 321 (Delhi) : 2011 TaxPub(DT) 0905 (Del-HC) and an unreported judgment of Karnataka High Court in M/s.Telekom Malaysia Berhad v. Union of India [W.P.No. 5914 of 2018 (TIT), dt. 12-2-2018] : 2018 TaxPub(DT) 1005 (Karn-HC)