2005 (6) TMI 23

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....titioner and having perused the record of the case, I am of the opinion that remedy of the petitioner lies in filing appeal to the Income-tax Appellate Tribunal under section 253(1)(c) of the Income-tax Act, 1961, against the impugned order, dated March 31, 2005, (annexure P-15), passed by the Commissioner under section 263 of the Act. Admittedly, the impugned order is an appealable order and henc....

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....ding on facts including legal objections sought to be raised by the petitioner in this writ. In fact, the facts involved in the case which are based on the CBI raid conducted in the residential premises of one of the members of the Hindu undivided family- Mr. A. Jain, Deputy Commissioner of Excise/Customs, wherein large amount of cash amounting to Rs. 94 lakhs and several other valuables were reco....

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....ays be agitated by the petitioner in appeal along with other issues arising in appeal. What this court in writ cannot decide, the appellate court can always decide. It is for the reason that the jurisdiction of appellate court under section 253(1)(c) ibid is quite large and wide whereas, the writ court cannot examine the facts like an appellate court. Even the question of merger cannot be decided ....