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2013 (6) TMI 11 - HC - Income TaxMaintainability of appeal - assessment order has been revised by the CIT/(A) in exercise of power conferred u/s 263 - present writ petition filed claiming a writ of certiorari quashing the order of CIT(A) - Held that:- There is no justifiable reason for the petitioner not to approach the Income Tax Appellate Tribunal by way of statutory remedy of appeal or to invoke the extra-ordinary jurisdiction of this Court under Article 226 of the Constitution of India. At the present moment, there is no tax liability for the Assessment Year in question. According to the petitioner, it has already submitted the reply to the queries raised by the AO which are sufficient. Only, an assessment order has to be framed after giving an opportunity of hearing. Still there is ample time provided the petitioner cooperates with the Assessing Authority and if need be, the proceedings may take place out of turn, on day to day basis. It is for the Assessing Authority to respect the time limit for completing the assessment proceedings. The case on hand does not fall in either of exceptions as provided for in the case of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and others, (1998 (10) TMI 510 - SUPREME COURT) for exercise of writ jurisdiction. The explanation given to the queries is sufficient or not lies in the realm of the Assessing Authority or the Appellate Authority but certainly it does not lie within the realm of the writ jurisdiction. The Income Tax Authorities are well trained to appreciate the intricacies of accounting and no reason not to relegate the petitioner to statutory forum. Thus availability of the alternative remedy by way of appeal before the Tribunal, the present writ petition declined.
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