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<h1>Writ Jurisdiction declined where identical substantial question of law is pending in another appellate proceeding; petition dismissed.</h1> 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 ... Challenge to warrant of authorization u/s 132A - Abstention from parallel proceedings where identical issue is pending - HELD THAT:- The Court recorded that the petitioner had raised the identical contention before the Tribunal as an additional ground and that the Tribunal admitted that ground - matter is the subject of further appeal pending before the High Court of Gujarat. Because the issue relating to the validity of the requisition/authorization dated 13/3/2014 is already under adjudication in the pending appeal, the High Court declined to entertain a fresh writ petition on the same controversy and dismissed the petition, while granting liberty to seek framing of an additional substantial question of law in the pending appeal. [Paras 5, 6, 7, 8, 9] Writ petition dismissed as the issue is pending in appeal before another High Court - liberty granted to apply for framing an additional substantial question of law in that appeal. Final Conclusion: The petition challenging the warrant of authorization dated 13/3/2014 was dismissed on the ground that the same issue is already pending in appeal before another High Court the petitioner was permitted to seek framing of an additional substantial question of law in that appeal. 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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