2021 (7) TMI 226

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....under the provisions of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). When a question is raised regarding this, the learned counsel for the petitioner made a submission that the other connected Writ Petitions filed by the sons of the writ petitioner herein in W.P. Nos. 558, 563 and 566 of 2020 are pending before this Court. In those Writ Petitions, the sons of the writ petitioner has raised certain grounds regarding computation of capitals. Therefore, the Writ Petitions are to be tagged together for the purpose of common hearing. 3. The learned Senior Standing Counsel appearing on behalf of the respondent objected the said contentions by stating that those Writ Petitions filed by the sons of the writ petitioner....

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.... Dispensing with the appellate remedy is an exception. Only in the event of an imminency, threat or urgency or damages, which cannot be compensated, the High Court may entertain a Writ Petition by dispensing with the appellate remedy. In all other circumstances, exhausting the appellate remedy is of paramount importance for exercise of power of judicial review under Article 226 of the Constitution of India. 6. The appellate authorities are the final fact finding authorities. The High Court cannot conduct a roving enquiry with reference to the disputed facts, accounting details with reference to the documents and evidences. Such an exercise is to be done by the original authority and omissions or commissions or otherwise are to be looked ....