2021 (5) TMI 556

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T ORDER PER : HONOURABLE MR. JUSTICE ILESH J. VORA 1. By filing this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following substantial relief:- "(A) Issue appropriate writ, order or direction, quashing and setting aside the order dated 28.06.2019 passed by the respondent No.3 as being illegal, arbitrary and suffering from vices of mal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue had also initiated the penalty proceedings under Section 271 (1)(c) of the Act and after giving an opportunity of being heard and considering the reply of the writ applicant, the penalty order also came to be passed. 3. The writ applicant instead of filing a statutory appeal as provided under Section 264A of the Act, has directly approached this Court by invoking the writ jurisdiction under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is relegated to avail the remedy of appeal before the appellate authority under the provisions of the Income Tax Act. Here in this case also, the penalty proceedings on the basis of the assessment order being made final and it is being challenged directly before this Court without availing the alternative efficacious remedy as provided under the Income Tax Act, 1961. Therefore, we decline to enter....