TMI Blog2020 (3) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners have approached this Court without availing the alternative remedy available under the Income Tax Act and have not been able to put-forth any cogent and satisfactory reason to persuade us to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India. - W.P.(T) No.2344 of 2015, W.P.(T) No.2345 of 2015 - - - Dated:- 3-3-2020 - HON BLE THE CHIEF JUSTICE DR. RAVI RANJAN And HON BLE MR. JUSTICE SUJIT NARAYAN PRASAD For the Petitioner : Mr. Biren Poddar, Sr. Advocate Mr. Piyush Poddar, Advocate For the Respondents : Mr. Mr. Rahul Lamba, Advocate JUDGMENT 1. These writ petitions are under Article 226 of the Constitution of India and since involving similar issues, as such, have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India are not maintainable. 4. In response to such submission, Mr. Biren Poddar, learned senior counsel for the petitioners has submitted that even if the order of assessment has been passed after the issuance of notice under Section 148 of the Act, 1961, the said notices can be looked into by the High Court under Article 226 of the Constitution of India since according to him, the said notices are not in terms of the instruction as contained in the judgment rendered in the case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer Ors., (2003) 1 SCC 72. 5. In response to such submission, learned counsel for the revenue in furtherance of his argument which he has already advanced, has submitted by referring to the conduct of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax Ors. Vrs. Chhabil Dass Agarwal, (2014) 1 SCC 603 at paragraph Nos. 16 and 17 which reads hereunder as:- 16. In the instant case, the Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assesse could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. v. State of Haryana this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that when alternative remedy of appeal is available under the statute, it would not be appropriate and proper for this Court to exercise extraordinary jurisdiction conferred to this Court. 10. In the result, both the writ petitions stand dismissed, however, with the liberty to the petitioners to avail the statutory remedy of appeal. 11. If the memorandum of appeal is preferred within a period of eight weeks from the date of receipt/production of a copy of this order along with the limitation petition, then let the same be considered by the appellate authority in accordance with law also considering the delay that has been caused due to pendency of the writ petitions. 12. This goes without saying that the petitioners would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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