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of <h1>Legal Challenge Fails as Alternative Remedies Must Be Exhausted Before Extraordinary Intervention Under Administrative Law Principles</h1> <h3>Khemchand Uttamchand Bhojwani Versus The Assistant Commissioner of Income Tax, Central Circle 2 (2), Pune & ors.</h3> HC dismissed Petition challenging Assessment Order, emphasizing exhaustion of alternate remedies. Court rejected Petitioner's arguments about statutory ... Validity of Assessment Order and the Show Cause Notices based upon which the Assessment Order was ultimately issued - Rule of exortion of alternate remedies - deposit of 20% of the tax demand as a pre-condition for interim relief pending the Appeal - HELD THAT:- Extra ordinary jurisdiction of this Court cannot be invoked to avoid any pre-deposit requirements or requirements for deposit of some amounts as a pre-condition for interim relief. Besides, this Court, cannot be flooded with Petitions of this nature on the spacious plea that such Petitions are decided faster than the statutory Appeals provided under the law. Petitioner has alleged breach of natural justice. Since we propose to relegate the Petitioner to avail the alternate remedy, we do not wish to make any observations on the merits or de-merits of such a claim. However, record does not show that this was a case of no notice or no opportunity but instead, the allegations in the Petition concern no adequate notice or no sufficient opportunity. This would require investigation into factual aspects. No extra ordinary circumstances have been shown to deviate from the normal rule requiring exortion of alternate efficacious remedies. In Oberoi Constructions Limited vs. Union of India [2024 (11) TMI 588 - BOMBAY HIGH COURT] we have considered several decisions on the issue of exortion of alternate remedies. By applying the reasoning in the said decision and the decisions referred to therein, we decline to entertain this Petition but leave it open to the Petitioner to avail of alternate statutory remedy provided under the law. All contentions of all parties are left open to be decided by the Appellate Authority should the Petitioner avail of such alternate remedy. The Bombay High Court, in its judgment dated 29.05.2024, dismissed the Petition challenging the Assessment Order and related Show Cause Notices. The Court emphasized the principle of exhaustion of alternate remedies, noting that the Petitioner was provided a statutory remedy of Appeal, as communicated in the notice of demand. The Court rejected the Petitioner's contention that delays and pre-deposit requirements imposed by Appellate Authorities justified bypassing this remedy, stating that 'extraordinary jurisdiction of this Court cannot be invoked to avoid any pre-deposit requirements.'Regarding the alleged breach of natural justice, the Court observed that the record did not establish a complete denial of notice or opportunity, but rather raised factual questions about adequacy, which require investigation through proper channels. Citing Oberoi Constructions Limited vs. Union of India (W.P. No. 33260 of 2023), the Court reiterated that no extraordinary circumstances justified deviation from the norm of exhausting alternate efficacious remedies.The Court thus declined to entertain the Petition, leaving all contentions open for adjudication by the Appellate Authority, and dismissed the Petition 'with liberty in the above terms but without any costs.'
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