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2017 (8) TMI 959 - HC - Income TaxRevision u/s 263 - requirement of deducting tax at source while the petitioner made remittances of translation charges to the recipient who were non-residents - Held that:- In facts of the case, where the Commissioner of Income Tax has merely issued a notice for taking the order of assessment in revision, we are not inclined to thrash out all these issues leaving it open for both sides to raise all contentions before the Commissioner and thereafter, take the matter further as may be found necessary. At a stage, where we are dealing only with the notice of the Commissioner taking the order of assessment in revision, we would be well advised not to enter into such legal arena and lay down any proposition of law. This is not to suggest that in a given case, the Commissioner's notice would not be amenable to scrutiny by the High Court in a writ jurisdiction if it can be demonstrated ex facie that the Commissioner lacks jurisdiction and it would therefore, not be proper to subject the assessee to the entire gamut of submitting to the jurisdiction of the Commissioner in exercise of his revisional powers. We may refer to the decision of Supreme Court in case of Commissioner of Income Tax and ors vs. Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] in which the Court observed that barring some exceptions, the rule would be that the jurisdiction under Article 226 of the Constitution should not be invoked where there is availability of an equally efficacious alternative remedy under the statute. It was emphasized that this would be more so in taxation statute where the statute statute provides complete machinery for assessment, re-assessment of tax, imposition of penalty and appeals.
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