2015 (5) TMI 1144

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....his Court. During the pendency of the writ petition, in view of the fact that the proceedings pursuant to the notice under Section 148 of the Act were getting time barred, the respondents have passed assessment order dated 30.3.2015, whereby demands have been created against the petitioner. An application seeking amendment in the writ petition has been filed by the petitioner inter-alia seeking to challenge the assessment order dated 30.3.2015 passed during the pendency of the writ petition and stay of demand has been sought in the second stay petition. A reply to the application seeking amendment in the writ petition as well as reply to the second stay application has been filed by the respondents. It is inter-alia contended on behalf ....

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....-4. Once a order of assessment has been passed by the respondents in the above circumstances, the plea raised by learned counsel for the respondents that as now the petitioner has effective alternative remedy by way of appeal before the Commissioner (Appeals), wherein besides the assessment order it is open for the petitioner to question the legality and validity of notice under Section 147/148 of the Act, the petitioner needs to approach the appellate authority under the provisions of the Act, assumes significance. The Hon'ble Supreme Court in the case of Chhabil Dass Agarwal (supra), while considering a similar issue has opined as under :- "19. Thus, while it can be said that this Court has recognized some exceptions to the rule of....

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....e and not a mere formality with no substantial relief. In Ram & Shyam Co. v. State of Haryana [1985] 3 SCC 267 this Court has noticed that if an appeal is from "Caesar to Caesar's wife" the existence of alternative remedy would be a mirage and an exercise in futility. In the instant case, neither has the assessee-writ petitioner described the available alternative remedy under the Act as ineffectual and non-efficacious while invoking the writ jurisdiction of the High Court nor has the High Court ascribed cogent and satisfactory reasons to have exercised its jurisdiction in the facts of instant case. 21. In light of the same, we are of the considered opinion that the Writ Court ought not to have entertained the Writ Petition filed by th....