Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 894 - HC - Income TaxMaintainability of petition Violation of order issued by CBDT by petitioner Remedy as provided in the law to be availed first before reaching the HC - Held that:- In L. Chandra Kumar Versus Union Of India And Others [1997 (3) TMI 90 - SUPREME Court] it has been held that in the first instance, their remedy lies before the Tribunal, since respondent/CBDT, being a part of the Central Government, comes under its jurisdiction - when inherent jurisdiction is lacking in a court, mere issuance of a notice to show cause in the writ petition, cannot be treated as a waiver - no decision has been taken either on merits or on the issue of maintainability of the present petition on the ground of lack of jurisdiction. The petitioners are working on different posts with the respondent/CBDT and they have raised a grievance with regard to their promotions - they cannot be permitted to bypass the forum of the Tribunal and approach a Single Judge of the High Court directly for relief. It is for the petitioners to follow the route charted out by the Supreme Court in the case of L. Chandra Kumar Versus Union Of India And Others [1997 (3) TMI 90 - SUPREME Court] - only after they exhaust their remedy before the Tribunal, can the petitioners approach the High Court in appeal, and in that eventuality, their petition would have to be placed before the Division Bench for appropriate orders thus, the petition is not maintainable before the HC Decided against petitioner.
|