2023 (1) TMI 492

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....er of assessment, dated 6th June 2016 came to be passed by the Assessing Officer, holding that the income of the petitioner was to be taxed as 'income from other sources'. This conclusion was arrived at with reference to the order passed for the assessment year 1996-97 in the assessee's own case in which order, reference was made to the order passed in regard to the assessment year 1995-96 and stated that the Income Tax Appellate Tribunal has upheld the income as 'income from other sources'. The order dated 6th June 2016 also stated that a similar view had been taken for the assessment years 1997-98, 1998-99,1999-2000 and 2000-2001. The Tribunal accordingly directed the assessing officer to recompute the income of the assessee by treating t....

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....t fled by the revenue. The Writ Petition was allowed by holding that the revenue in its rectification application was in fact calling upon the Tribunal to re-appreciate the order passed by the Tribunal in the case of the sister concern of the petitioner for the assessment year 1996-97 to 2000-2001 on the ground that the earlier orders did not correctly understand or interpret the order passed by the Tribunal in respect of the assessment year 1995-96. The Court held that this would, in fact, amount to reviewing the order and therefore beyond the scope of rectification. Not only that, it also held that it would amount to sitting in appeal over the order passed by its Co-ordinate Bench for assessment years 1996-97 to 2000-2001 which was not pe....

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....ctorate of Enforcement and Another (2010) 4 SCC 772 to highlight the point that where a statutory remedy was available before the High Court, it would not be appropriate to exercise writ jurisdiction when the remedy of appeal before the High Court could not be said to be the remedy which was not equally efficacious. 10. We do not dispute the proposition of law as is sought to be propounded by Mr.Kumar, that in the light of the existence of an alternate remedy, the writ jurisdiction ought not to be exercised. However, it is equally settled that when an order is passed without jurisdiction, it may not be necessary to relegate the petitioner to the remedy of appeal. In the present case, the petitioner has made out a prima-facie case for int....