Writ Jurisdiction declined where identical substantial question of law is pending in another appellate proceeding; petition dismissed.

Challenge to the validity and territorial competence of a warrant under Sections 132A/132 is not entertained by the High Court where the same substantial question of law has been admitted as an additional ground and is pending in connected appellate proceedings before another High Court; the court declined to exercise writ jurisdiction on grounds of overlap with the pending appeal and dismissed the petition. The petitioner was permitted the procedural remedy of seeking framing or addition of the substantial question in the pending appeal instead of pursuing the writ.

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Issues: Whether the challenge to the validity and jurisdictional competence of the "Warrant of Authorization" dated 13/03/2014 under Section 132A/132 of the Income-tax Act, 1961 can be entertained in the present writ petition when the same issue has been admitted as an additional ground and is pending before the High Court of Gujarat in the appellate proceedings.

Analysis: The issue raised in the petition corresponds to the question framed and admitted by the Tribunal as an additional ground of appeal and is presently pending in the Second Appeal before the High Court of Gujarat. The petition therefore seeks to litigate the same substantial question of law that is already before another High Court in connected appellate proceedings. In these circumstances the present petition raises an issue that is subsumed within the pending appellate lis and the High Court declines to exercise writ jurisdiction to decide that question when it is already admitted and pending in the appellate forum. The Court also noted that the petitioner has liberty to apply to the pending appeal for framing/addition of the substantial question of law if required.

Conclusion: Petition dismissed; decision is against the petitioner and accordingly in favour of the revenue.

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