2017 (2) TMI 341

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....king recourse to the remedy of appeal provided i.e. First Appeal to the Commissioner (Appeals) and thereafter further appeal to the Income Tax Appellate Tribunal and finally an appeal under Section 260-A to this Court, a preliminary objection has been raised by Shri Sanjay Lal, learned counsel for the Revenue to say that this writ petition is not maintainable and the petitioner should be relegated to take recourse to the remedy available of filing an appeal under the three tier appellate, statutory remedy available to the petitioner. However, Shri Sumit Nema argues that in this case the proceedings initiated by issuing notice under Section 148. The manner of assessment undertaken and the basis for assessment are all perverse, illegal and im....

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....However, Shri Sanjay Lal, learned counsel invites our attention to the judgment of the Supreme Court in the case of Commissioner of Income Tax Vs. Vijaybhai N. Chandrani, (2013), 261 CTR 0225 and the judgment of Madras High Court in the case of Joint Commissioner of Income Tax Vs. Kalanithi Maran, (2014) 89 CCH Page 149 to say that the writ petition is not maintainable. 4. We have heard learned counsel for the parties at length and we find that the petitioner has challenged the order of assessment before this Court and against the order of assessment right to statutory appeal is available to the petitioner. 5. In the case of Common Cause (A Registered Society) (supra) relied upon by Shri Sumit Nema, learned counsel the dispute was wit....

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.... the same in a proceedings before this Court under Section 260-A of the Income Tax Act. That being so, we are of the considered view that the judgment relied upon by Shri Sumit Nema, learned counsel may not help him. On the contrary, judgment relied upon by Shri Sanjay Lal namely the judgment of the Supreme Court in the case of Vijaybhai N. Chandrani (supra) and another judgment of the Supreme Court in the case of Commissioner of Income Tax and others Vs. Chhabil Dass Agarwal (2014) 1 SCC 603 clearly lays down the principle that when statutory forum are created for redressal of a grievance, writ petition should not be entertained ignoring such statutory dispensation. Similar is the view taken by Madras High Court in the case of Kalanithi Ma....