TaxTMI 
TaxTMI 
2021 (11) TMI 352
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....y' (hereinafter 'impugned order' for the sake of convenience and clarity) has been assailed. 2. A perusal of the impugned order reveals that it has been made under Section 143(3) of the 'The Income-tax Act, 1961 (43 of 1961)' [hereinafter 'IT Act' for the sake of brevity] read with Section 144B of IT Act. To be noted, Section 144B of IT Act is captioned 'Faceless Assessment'. 3. Notwithstanding very many averments in the writ affidavit, notwithstanding several grounds raised in the writ affidavit, Mr. Sridhar, learned counsel for writ petitioner projects his case qua challenge to impugned order on two points and they are as follows: (a) The impugned order was preceded by a show cause notice (SCN) date....
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....n option to ask for personal hearing vide sub-paragraph (c) of Paragraph 3 of SCN. (b) Adverting to the argument predicated on Section 144B(1)(xvi)(c) of IT Act, learned counsel submitted that in the light of automation it is quite feasible. Be that as it may, learned Revenue counsel pointed out that there is an alternate remedy available to the writ petitioner vide a statutory appeal under Section 246A of IT Act. 7. This Court now embarks upon the exercise of considering the rival submissions, setting out its discussion on the same and giving its dispositive reasoning qua conclusion. 8. The first point urged i.e., a mere one day time qua SCN under the normal circumstances would have certainly been a formidable argument, but not in this....
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....e laws do not constitute a exhaustive list, but are only some amongst the several celebrated judgments on this alternate remedy rule touching upon fiscal laws. On alternate remedy, relevant paragraph in Dunlop India case is paragraph 3 and relevant paragraph in K.C.Mathew case is paragraph 10, which read as follows: Paragraph 3 of Dunlop India case '3. ....... Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations, as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of pub....
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....lies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Consti....
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....eption adumbrated therein attracted. To be noted, Commercial Steel case law was rendered by Hon'ble Supreme Court very recently i.e., as recently as on 03.09.2021. Relevant paragraphs in Commercial Steel case law are Paragraphs 11 and 12, which read as follows: '11 The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an e....