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2022 (7) TMI 971 - HC - Income TaxAssessment order passed on a date subsequent to the dissolution - Notice of striking off and dissolution petitioner/company stood dissolved w.e.f. the date of issuance of notice itself as issued by the Government of India, Ministry of Corporate Affairs - HELD THAT:- There would be an alternate statutory remedy available under Section 246-A of the Income Tax Act which ought to be availed of. As we may refer to the judgment of the Hon'ble Supreme Court in Munshi Ram vs. Municipal Committee, Chheharta, [1979 (3) TMI 58 - SUPREME COURT] wherein it had been observed that where a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner, and all other forums and modes of seeking remedy are excluded. Such view was reiterated by the Apex Court in Union of India vs. Guwahati Carbon Limited 2012 (11) TMI 885 - SUPREME COURT] and subsequently in Commissioner of Income Tax and another vs. Chhabil Dass Aggarwal and another [2013 (8) TMI 458 - SUPREME COURT] Learned counsel apart from citing other judgments has placed reliance upon a recent judgment of the Hon'ble Supreme Court in Magadh Sugar and Energy Ltd. Vs. State of Bihar and others [2021 (10) TMI 691 - SUPREME COURT] wherein the issue as regards the exercise of writ jurisdiction under Article 226 of the Constitution of India, against the availability of an alternative remedy of an appeal was dealt with and certain principles were summarised. It was argued that as per parameters laid down, a writ petition under Article 226 of the Constitution of India would be maintainable. We are of the view that it is only in a case under extraordinary circumstances and where there is a patent infirmity on the face of record that we would be inclined to entertain a writ petition under Article 226 of the Constitution of India. In the facts of the present case, the assertion as regards violation of Instructions/Circular of CBDT is an issue which the petitioner-company ought to raise in appeal itself. Even in the case of Magadh Sugar's case (supra), it had been observed as follows : “Wherein a right is created by a statute, which itself prescribes the remedy or procedure for enforcing the right or liability, resort must be had to that particular statutory remedy before invoking the discretionary remedy under Article 226 of the Constitution. This rule of exhaustion of statutory remedies is a rule of policy, convenience and discretion.” Writ petition is disposed of in terms of granting liberty to the petitioner to avail of its statutory remedy of appeal.
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