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2021 (7) TMI 226 - HC - Income TaxMaintainability of Writ Petition - Appeal against original assessment - Writ Petitions tagged together for the purpose of common hearing - petitioner made a submission that the other connected Writ Petitions filed by the sons of the writ petitioner are pending before this Court - HELD THAT:- This Court is of the considered opinion that perusal of the order impugned, same was issued under Section 143(3) of the Act with reference to the Assessment Year 2015-16. Admittedly, the order impugned is the original assessment order. Regarding the ground raised, computation of capital gains, the respondent dealt with the merits with reference to the taxes and made a finding, more specifically, in Paragraph Nos. 6, 6.1 and 7 of the assessment order. If at all the petitioner is aggrieved from and out of the finding, it is left open to him to prefer an appeal, as contemplated under the statute. Exhausting the appellate remedy contemplated under the Act is the rule. Dispensing with the appellate remedy is an exception. Only in the event of an imminency, threat or urgency or damages, which cannot be compensated, the High Court may entertain a Writ Petition by dispensing with the appellate remedy. In all other circumstances, exhausting the appellate remedy is of paramount importance for exercise of power of judicial review under Article 226 of the Constitution of India. 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 statutory remedies are in ascending mode and such Writ Petitions are filed with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. The order under challenge in the present Writ Petition is the original assessment order passed under Section 143(3) of the Act, the petitioner is at liberty to prefer an appeal before the appellate authority, namely the Commissioner of Income Tax (Appeals), within a period of three weeks from the date of receipt of a copy of this order. The appellate authorities are the final fact finding authorities. The High Court cannot conduct a roving enquiry with reference to the disputed facts, accounting details with reference to the documents and evidences.
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