TaxTMI 
TaxTMI 
2003 (5) TMI 37
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....the Income-tax Act, 1961, for the assessment years 1996-97 to 2001-02. The petitioner has got effective statutory remedies against those orders. They are appealable under section 246A(1)(b). The appellate authority is the Commissioner (Appeals). If the petitioner is aggrieved by the order of the Commissioner (Appeals) disposing of the appeals under section 250, it has got a further remedy of appeal to the Appellate Tribunal under section 253(1)(a). On substantial questions of law, the petitioner has got a right of further appeal to this court under section 260A of the Act. But, the petitioner has chosen to approach this court directly bypassing the statutory authorities. The ground for making such frog-leap to this court is detailed in g....
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.... is contrary to the provisions of the Income-tax Act or if he has exceeded his jurisdiction during the course of the assessment proceedings by violating the principles of natural justice, this court can interfere with the assessment orders directly under article 226 of the Constitution of India. The main grievance of the petitioner against the impugned orders is that they have been passed in violation of the principles of natural justice. Notices were issued under section 148 based on the belief that certain income has escaped assessment. Such belief was based on reasons which were recorded by the Assessing Officer. Notwithstanding repeated requests, the reasons so recorded were not communicated to the petitioner, it is submitted. Theref....
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....late authority also, it is submitted. Normally, this court will entertain a writ petition, if there is no other alternative efficacious remedy to the petitioner. In other words, the existence of an effective alternative remedy is normally a ground for dismissing the original petition in limine. No doubt, if an inferior authority commits any jurisdictional error, this court has the power to interfere notwithstanding the existence of an alternative remedy. But, the point to be decided is whether this court is justified in exercising the extraordinary jurisdiction under article 226 of the Constitution of India in the face of the alternative remedies available to the petitioner in the case on hand. If this court entertains writ petitions on ....
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....for patients suffering from other ailments who can be treated by any and every one of the eighteen Regional Hospitals? More particularly when the patients already admitted for such surgery by the National Hospital are already lying unattended to, on its floors, and in its corridors, for an unconscionably long time? Showing sympathy for a patient with other than a heart problem who can also be treated equally effectively, and perhaps much more quickly, may well constitute cruelty to the heart patients who can be treated only by the National Hospital established especially and exclusively for the treatment of such patients. Will it not be more merciful to all concerned (by being firm enough) to tell those suffering from other than heart probl....
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.... criminal appeals are sobbing for attention. It will occasion great misery and immense hardship to tens of thousands of litigants if the seriousness of this aspect is not sufficiently realized. And this is no imaginary phobia. A dismissed Government servant has to wait for nearly ten years for redress in this court. A litigant whose appeal has been dismissed by wrongly refusing to condone delay has to wait for 14 years before his wrong is righted by this court. The time for imposing self-discipline has already come, even if it involves shedding of some amount of institutional ego, or raising of some eyebrows. Again, it is as important to do justice at this level, as to inspire confidence in the litigants that justice will be meted out to th....
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....cision even on a decisive fact will be a jurisdictional error. The learned authors H. W. R. Wade and Forsyth have summarised the old and new rules regarding jurisdictional error in their Administrative Law. The said statement of law made by those learned authors has been quoted with approval by the apex court in Mafatlal Industries Ltd. v. Union of India [1998] 111 5TC 467 (SC) ; [1997] 5 5CC 536. So, in the light of the new concept of jurisdictional error, if the contention of the petitioner is accepted, it will be opening the floodgate without any justifiable reason as this court has to be consistent and has to admit all similar original petitions. The hierarchy of authorities provided under the Income-tax Act will give effective remed....