TMI Blog2021 (7) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... ain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities Routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause inju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vent of filing any such appeal, the appellate authority is bound to adjudicate the same on merits and in accordance with law and by affording opportunity to the writ petitioner and dispose of the appeal as expeditiously as possible. - W.P.No.30980 of 2014 And M.P.No.1 of 2014 - - - Dated:- 12-7-2021 - Honourable Mr. Justice S.M.Subramaniam For the Petitioner : Mr.M.P.Senthilkumar For the Respondent : Mr.A.P.Srinivas (Senior Standing Counsel for IT) ORDER The order of assessment dated 13.11.2014, passed under Section 143 (3) read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as, 'the Act'), is under challenge in this Writ Petition. The assessment order was passed with reference to the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be gone into by the High Court at this point of time, as the appeal remedy provided under the Act is efficacious. The appellate authority is the final fact finding authority. The High Court cannot adjudicate disputed facts with reference to certain transactions. If at all the initiation of 147 proceedings are initiated on change of opinion and an assessment order is passed, then also, the assessee is at liberty to raise all such grounds, including the ground of change of opinion and not based on reason to believe. 4.The order of assessment would reveal that certain materials, informations, based on the reopening of assessment was considered and order was passed. Thus, finding in the assessment order impugned require an adjudication wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscarriage of justice on some occasions. Thus, these aspects are to be considered by the High Court, while dispensing with the appellate remedy provided under the statute, which all are valuable and has got a specific meaning and intention. 5.Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 7.The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. The practise of filing the Writ Petition without exhausting the statut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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