2000 (3) TMI 23

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....ed under article 226/ 227 of the Constitution of India seeking issuance of appropriate writ for quashing four notices dated March 23, 1987, (annexures-I, J, K and L), issued by the Assistant Commissioner of Wealth-tax, Indore (respondent No. 1), under section 17 of the Wealth-tax Act, 1957 (for short, "the Act"). It may be noted at the outset that the petitioner-assessee has in response to the ....

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....ure R did not provide for a ground to initiate proceedings for reassessment under section 17(1)(a) of the Act. It was further contended that the proposed reassessment was barred by limitation, as provided by section 17A of the Act. The respondents have filed a return in oppugnation of the averments made in the petition. A preliminary objection is taken as to the tenability of this petition on t....

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....ed grievances of persons on certain matters, the High Court should not normally permit such persons to ventilate their specified grievances before it by entertaining petitions under article 226 of the Constitution is a legal position which is too well settled." In Thansingh Nathmal v. Superintendent of Taxes, AIR 1964 SC 1419 ; [1964] 15 STC 468, the apex court dealing with the question as to h....

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....y be exercised subject to certain self-imposed limitations . . . Where it is open to the aggrieved petitioner to move another Tribunal, or even itself in another jurisdiction for obtaining redress in the manner provided by a statute, the High Court normally will not permit, by entertaining a petition under article 226 of the Constitution the machinery created under the statute to be by-passed, and....