2021 (6) TMI 822

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....es Act, 1956 on 25.10.2015, at Chennai. It commenced its operations in the field of Aviation. Based on the returns submitted by the petitioner, an assessment order was passed by the competent authority on 22.12.2011 under Section 143 (3) of the Act. However, within a period of four weeks, the proceedings for reopening of assessment order was initiated under Section 147 of the Income Tax Act. Notice under Section 148 of the Act was issued on 25.03.2014 and the petitioner filed his reply on 22.04.2014. The reasons for reopening of assessment was furnished in proceedings dated 07.05.2014 and the objections were submitted by the petitioner on 06.06.2014 and the objections were disposed of by the authority competent on 31.10.2014 with reference ....

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....eply given by the petitioner. This Court is of the considered opinion that the mixed question of fact and law is to be decided with reference to the original documents and evidences by the appellate authority in the present case, as statutory appeal is contemplated under the provisions of the Income Tax Act. 5. Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Arti....

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....ies and more so, possessing expertise in a particular field. Thus, the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a rowing enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 7.The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. The pract....