2024 (2) TMI 1423

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..... Ltd. versus Income Tax Officer, Companies District I, Calcutta and another (Civil Appeal No. 197 of 1954, date of decision 01.11.1960), to submit that the High Court can investigate existence of one of the conditions for exercise of jurisdiction under Section 34 of the Income Tax Act, 1961 (for short "the Act of 1961"), whereas learned counsel appearing on behalf of the respondents has invited attention to the judgment passed by the Hon'ble Apex Court in The State of Maharashtra and others versus Greatship (India) Limited 2022(13) Scale 770 as well as The State of Madhya Pradesh and another versus M/s Commercial Engineers and Body Building Company Limited 2022(14) Scale 920, to submit that availability of alternate statutory remedy wo....

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....ferring to the law as laid down by the Apex Court from time to time and thus held as under:- 7. Applying the law laid down by this Court in the aforesaid decision, the High Court has seriously erred in entertaining the writ petition under Article 226 of the Constitution of India against the assessment order, bypassing the statutory remedies. 8. Now so far as the reliance placed upon the decisions of this Court by the learned Senior Advocate appearing on behalf of the respondent, referred to hereinabove, are concerned, the question is not about the maintainability of the writ petition under Article 226 of the Constitution, but the question is about the entertainability of the writ petition against the order of assessment by....