2009 (2) TMI 920

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.... the Petitioner : Adv. Sri. Vijayan. K.U. Sri. K.N. Sreekumaran. For the Respondents : G.P. Sri. V.K. Shamsudeen JUDGMENT Ramachandran Nair, J. The Writ Appeal is filed against the judgment of the learned Single Judge declining to entertain the writ petition on account of the alternate remedy available to the appellant by way of statutory appeal. However, in appeal, appellant contended....

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.... which authorises "an Assessing Officer to make a turnover escaping assessment upto five years from the end of the relevant year". Appellant's case is that first respondent being an Audit Officer is not authorised to make an assessment under Section 25 which is the exclusive jurisdiction vested on regular Assessing Officer. Counsel further contended that the first respondent being an Audit Off....

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....ing Officer besides other functions performed by him. We do not think the appellant's contention that Assessing Officer referred to in Section 25 has a meaning different from the meaning covered by the definition clause under which any officer can be authorised by the Commissioner to perform the functions of an Assessing Officer. Therefore, even though the regular Assessing Officer in charge o....

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..... Since in this case the first respondent is authorised by the Commissioner to function as an Assessing Officer, he is entitled to make a turnover escaping assessment under Section 25 as above. The very purpose of conferring concurrent jurisdiction on different officers is to ensure collection of tax, if the regular officer fails in it. We, therefore, find that the order passed by the first respon....