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2019 (6) TMI 1181 - HC - Income TaxExistence of an alternative remedy - bar for this Court to exercise its writ jurisdiction under Article 226 of the Constitution - power of the judicial review, conferred upon the High Court under Article 226 of the Constitution of India - HELD THAT:- The High Court, while exercising jurisdiction under Article 226 of the Constitution of India, adheres to certain self-imposed limitations, and would, ordinarily, refrain from exercising its discretionary jurisdiction in cases where the aggrieved party has an efficacious alternative appellate remedy under a statute. While the jurisdiction of this Court can, undoubtedly, be invoked even against the order passed by the Assessing Authority, this Court, while exercising its discretionary jurisdiction under Article 226 of the Constitution, would ordinarily exercises self-restraint and refrain from interference where the contention urged in the Writ Petition can also be urged before the Appellate Authority under the Income Tax Act. It has not been disputed before us that the contentions urged in the Writ Petition can be urged before the Commissioner of Income Tax (Appeals) i.e. the Appellate Authority under Section 246 of the Income Tax Act. Yet another reason why we must refrain from interference is because the scope of interference in an intra-court appeal is extremely limited. Interference by a Division Bench, in an intra-court appeal, would be justified only if the order under appeal suffers from a patent illegality. The learned Single Judge is not a court subordinate. The Division Bench exercises the very same jurisdiction which the learned Single Judge exercises under Article 226 of the Constitution of India. Even in cases where two views are possible, and one of the possible views has found acceptance with the learned Single Judge, the Division Bench would refrain from interfering with the order under appeal, even if it is satisfied that a view, other than the view which found favour with the learned Single Judge, is more attractive. In the present case, the learned Single Judge has relegated the appellant-writ petitioner to avail his statutory remedy of an appeal under Section 246. It has not been contended before us that exercise of discretion by the learned Single Judge, to relegate the appellant writ petitioner to avail the appellate statutory remedy, is an order which could not have been passed, or that the Appellate Authority cannot examine the contentions now urged before us in these writ proceedings. The order under appeal does not necessitate interference. Suffice it to make it clear that neither has the learned Single Judge, nor this Division Bench, expressed any opinion on the merits of the rival contentions; and, in case the appellant-writ petitioner avails the appellate remedy under Section 246 of the Income Tax Act, the Appellate Authority [i.e. the Commissioner of Income Tax (Appeals)] shall examine the rival contentions on its merits uninfluenced by any observations made either in the order under appeal or in this order.
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