2003 (7) TMI 18

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....rned single judge under which, on the application filed by the respondent under article 226(3) of the Constitution of India, the interim order granted on March 27, 2003, has been vacated. Though, this appeal is against the interim order on an interlocutory application and ordinarily it is not maintainable on the insistence of the counsel appearing on behalf of the appellants, we have touched the merits of the matter. Having carefully examined the merits of the matter we are constrained to observe that even filing of the writ petition in the matter is uncalled for. It was avoidable and unwarranted litigation before this court. The record of the writ petition is also made bulky one. It is really shocking and surprising that in the matter the....

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....he authority or the Tribunal to take the action or there has been a contravention of fundamental rights or there has been a violation of the rules of natural justice or where the Tribunal has acted under provisions of law which are ultra vires, then notwithstanding the existence of an alternative remedy, this court can exercise its jurisdiction to grant relief. In the case on hand the assessment order made by the assessing authority of the Income-tax Department has been challenged. It is not the case of the appellant that the assessing authority of the Income-tax Department has no jurisdiction to make the assessment or he has taken the action or there has been a contravention of fundamental rights of the appellants or there has been a viola....

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....not maintainable. The appellant undisputedly filed the writ petition in the matter after it has already filed the appeal against the order of the Income-tax Department of the assessing authority, before the Commissioner (Appeals), Income-tax Department. It is true that the appeals filed by the appellant against the earlier assessment orders are not decided by the appellate authority. Still we fail to see any justification in the action of the State Bank of Bikaner and Jaipur to file the writ petition and then to file this special appeal against the interim order of the learned single judge vacating the interim stay earlier granted. The Income-tax Department may or may not be correct to charge the income-tax from the State Bank of Bikaner a....