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| The Tax Publishers2020 TaxPub(DT) 1536 (Jhar-HC) : (2020) 317 CTR 0675 : (2020) 274 TAXMAN 0049 INCOME TAX ACT, 1961
Section 147
Where the assessee had approached High Court without availing of the alternative remedy available under the Act and have not been able to put-forth any cogent and satisfactory reason to persuade to exercise extraordinary jurisdiction under Article 226 of the Constitution of India. Therefore, writ of assessee was not admitted.
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Reassessment - Writ petition - Maintainability - Availability of alterative remedy
Assessee sought for quashing notice under section 148 by Revenue with a declaration that the assumption of jurisdiction under section 147 by Revenue was void ab initio. Revenue submitted that revenue submitted by raising the issue of maintainability on the ground of availability of alternative remedy of appeal. According to him, since notices under section 148 of the Act, 1961 have now been culminated into an order of assessment which can be assailed before the appellate authority and as such the writ petitions may not be entertained as because once the order of assessment has been passed in terms of the notice under section 148/143(3)/147 of the Act, 1961, the factual aspect is to be determined which would properly be appreciated by the appellate authority and so far as the jurisdiction of High Court under Article 226 of the Constitution of India is concerned, the same may not be exercised by appreciating the factual aspect, moreover, since the forum of appeals are available, hence, these writ petitions under Article 226 of the Constitution of India are not maintainable. Held: The petitioners have approached High Court without availing the alternative remedy available under the Income Tax Act and have not been able to put-forth any cogent and satisfactory reason to persuade court to exercise its extraordinary jurisdiction under Article 226 of the Constitution of India. The court, after applying the principle as laid down by the Hon'ble Apex Court and considering the fact that the factual dispute has been agitated, was of the view that when alternative remedy of appeal is available under the statute, it would not be appropriate and proper for High Court to exercise extraordinary jurisdiction conferred to this Court. Commissioner of Income Tax & Ors. v. Chhabil Dass Agarwal, (2014) 1 SCC 603 : 2013 TaxPub(DT) 2200 (SC)
Followed: CIT & Ors. v. Chhabil Dass Agarwal (2014) 1 SCC 603 : 2013 TaxPub(DT) 2200 (SC).
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2010-11
IN THE JHARKHAND HIGH COURT
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