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2019 (7) TMI 553 - MADRAS HIGH COURTValidity of revised assessment orders - best judgment method - it is the stated position of writ petitioner that writ petitioner has effected only Intra-State sales in the two relevant Assessment Years, whereas, the impugned assessment orders, on appreciation of material, has come to a different conclusion i.e., that there has been inter state sale - econd ground that has been urged is that lone respondent in making the impugned assessment orders, has taken into account the income tax records for making the best judgment method assessment and according to learned counsel for writ petitioner, this is impermissible - third ground of attack is that the impugned orders are such that the respondent has not applied his mind independent of the proposal given by the Enforcement Wing Officials - principles of natural justice. HELD THAT:- On the teeth of the obtaining position that Enforcement Wing proposals are approved by Joint Commissioner, this Court has held that the Assessing Officer should independently apply his/her mind. This leads us to the inevitable sequitur that principle is to the effect that even though the Enforcement Wing Official's proposal is approved by Joint Commissioner, an authority much below the rank of Deputy Commissioner for that matter below the rank of even the Assistant Commissioner viz., a Commercial Tax Officer (CTO) would apply his mind independently and come to a conclusion by going through the proposal of Enforcement Wing Officials on one side and objections of the dealer on the other. Alternate remedy - HELD THAT:- It is not a rule of compulsion, but it is a rule of discretion. Though it is a rule of discretion, Hon'ble Supreme Court in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others [2010 (7) TMI 829 - SUPREME COURT] has held that when it comes to matter pertain to Taxes, CESS, Revenue etc., the rule of alternate remedy has to be applied with utmost rigour - it is a fit case to relegate the writ petitioner to the alternate remedy of an appeal to the jurisdictional Deputy Commissioner or in other words, Appellate Deputy Commissioner having jurisdiction. If writ petitioner, chooses to avail the alternate remedy all the conditions for pursuing an appeal will operate and apply. If there is any delay in preferring the appeal, it is open to the writ petitioner to seek condonation, besides seeking exclusion of time spent in the instant writ petition by applying Section 14 of Limitation Act. If the writ petitioner makes such a plea/prayer for condonation and/or exclusion of time under Section 14 of Limitation Act, the Appellate Authority shall deal with the same and decide such prayers/pleas on their own merits. Petition dismissed.
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