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2023 (3) TMI 925 - HC - Income TaxMaintainability of the present Writ Petitions - Assessment u//s 153A OR 153C - notice under Section 127 of the Act has not been issued to the petitioners - availability of an alternate /statutory appellate remedy u/s 246A - HELD THAT:- The Writ Petitions have been filed on the premise that the notice under Section 127 of the Act has not been issued to the petitioners, however in the Written Submissions the above submission has not been made. Section 127 of the Income Tax Act would apply only to those cases where there is transfer of a case from one jurisdiction to other and not a transfer of jurisdiction of the assesseee from one place to the other, as in the present case. Question whether notice ought to be issued under section 153A or 153C question as to whether the assessments are made on the basis of the search pursuant to a warrant issued in the name of the petitioner or on the basis of a search pursuant to a warrant issued in the name of any other entity is essentially a question of fact. Submission that the petitioner was not served with notices is misconceived inasmuch as the Writ Petitioner/Assessee is a company incorporated under the Companies Act and is just a juristic person and thus the averments which are completely personal and which are on the basis of alleged family disputes cannot have a bearing as to whether the petitioner have been properly served or otherwise This Court is not inclined to entertain this writ petitions as the question raised would require examination of disputed question of facts which is alien to the writ jurisdiction under Article 226 of the Constitution of India more so when there is an effective alternative remedy. The rule of alternate remedy no doubt is a self imposed restraint by Courts exercising writ jurisdiction. In other words, rule of alternate remedy is not a rule of compulsion, but it is a rule of discretion. See judgment of Hon'ble Supreme Court in Authorized Officer, State Bank of Travancore and Another vs Mathew K.C, [2018 (2) TMI 25 - SUPREME COURT] This Court has no hesitation in holding that alternate remedy though a rule of discretion and not a rule of compulsion, has to be applied with utmost rigour when it comes to fiscal law statutes and this Court is not inclined to entertain these writ petitions. Therefore these Writ Petitions stands dismissed.
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