TMI Blog2011 (3) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly when large number of litigants are waiting in the queue before this court and there is large pendency and even when adequate statutory remedies are provided. The second ground of no opportunity is only a ruse as the petitioner had ample opportunity and if the petitioner either deliberately or for whatever reason did not choose to place its books of accounts and other record and cannot be laid at the doorstep of the respondent-authority even assuming petitioner wants to place further material, it can always be attempted in the appeal and not before this court in a petition under article 227 of the Constitution of India. The third contention that the assessing officer is biased is again an idle contention as in tax matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed March 7, 2011 passed by the third respondent produced at annexures L and L1 to this writ petition. (iii) Issue a writ in the nature of certiorari quashing the Order No. JDNCR-229/2010-11 dated December 9, 2010, passed by the second respondent in empowering the investigation officer to initiate the assessment proceedings is produced at annexure E to the writ petition. (iv) Pass any other order as this honourable court deems fit in the facts and circumstances of the case, in the interest of justice and equity. 3. Sri Shiva Prakash, learned counsel for the petitioner, urges that the petitioner though is aware of the statutory remedy, is nevertheless, compelled to approach this court for justifiable reasons; that in the first insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in writ jurisdiction will be much lesser. 8. Be that as it may, the first ground of limitation is also a ground that can be very well urged before the authority and if the assessee had not chosen to put forth that in his explanations or show-cause notice running to 46 pages (annexure J dated February 28, 2011) and another 5 pages additional reply dated March 7, 2011 (copy at annexure K), it cannot be raised in writ jurisdiction and even though it has been raised, it can be raised before the appellate authority as it is not in respect of entire period but only part of the period. All these things involve verification of facts. It is not the function of this court to look into such facts for the purpose of granting relief in writ jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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