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Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment order and notices are contrary to Sections 151A and 151 as interpreted in Hexaware and Siemens, Appellate and Revisionary Authorities, being bound by jurisdictional High Court's decisions, must consider legal position. Petitioner can raise contentions regarding illegality of assessment order and notice u/s 148 before said authorities. Court opined that when Appellate Authority is seized with proceedings, entertaining writ petitions to adjudicate issues which can be decided by Appellate Authority considering Court's decisions would create situation where all such matters would require Court's intervention. Hence, Court held petitioner should pursue pending proceedings before Appellate and Revisionary Authorities. Court not persuaded to entertain present petition assailing assessment order when appeal and revision are already pending.
Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment order and notices are contrary to Sections 151A and 151 as interpreted in Hexaware and Siemens, Appellate and Revisionary Authorities, being bound by jurisdictional High Court's decisions, must consider legal position. Petitioner can raise contentions regarding illegality of assessment order and notice u/s 148 before said authorities. Court opined that when Appellate Authority is seized with proceedings, entertaining writ petitions to adjudicate issues which can be decided by Appellate Authority considering Court's decisions would create situation where all such matters would require Court's intervention. Hence, Court held petitioner should pursue pending proceedings before Appellate and Revisionary Authorities. Court not persuaded to entertain present petition assailing assessment order when appeal and revision are already pending.
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