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2015 (11) TMI 302 - GUJARAT HIGH COURT

2015 (11) TMI 302 - GUJARAT HIGH COURT - [2016] 386 ITR 633 - Maintainability of the petition on the ground of there being an alternative statutory remedy - Disallowance of the final installment of the price paid for milk - Held that:- This court is of the opinion that the petitioner has made out a strong case to contend that the present writ petition is maintainable despite the fact that the petitioner has availed of an alternative remedy against the impugned order, inasmuch as, the lapse on th .....

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e point involved in the present case, this court is not inclined to exercise its extraordinary jurisdiction, inasmuch as, interference by this court would result in examination of the same order, may be, on different points by the Commissioner (Appeals) as well as this court, leading to an anomalous situation. - High Court must be followed by all authorities and subordinate Tribunals when it has been declared by the highest court in the State and they cannot ignore it either in initiating pr .....

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ained. However, having regard to the peculiar facts of the case, the Commissioner (Appeals) is directed to hear and decide the appeal as expeditiously as possible, and preferably within a period of two months from the date of receipt of a copy of this order. Considering the fact that in earlier years the issue had been decided in favour of the petitioner, there shall be no coercive recovery pursuant to the demand notice to the extent of ₹ 48,92,85,432/-, which is the component pertaining t .....

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the previous years and making a high pitched assessment, the petitioner has directly approached this court challenging the assessment order dated 31.03.2015 passed by the respondent Assessing Officer in relation to assessment year 2012-13, to the extent he has made an addition of ₹ 116,43,00,000/- by way of disallowance of the final installment of the price paid for milk. 2. Against the assessment order, the petitioner has already preferred an appeal before the Commissioner of Income-tax ( .....

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e assessment year 1998 - 1999 to 2011-2012, no addition had been made for purchase price difference. In assessment year 2011-2012, the Assessing Officer raised the same question to which the petitioner gave an identical reply as in the case of assessment year 2012-2013. For assessment year 2011-2012, the Assessing Officer accepted the reply and did not make any addition, but the respondent herein chose to follow a different path and did not accept the reply. It was submitted that the point which .....

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he Constitution of India. 4. On the other hand, Mr. K. M. Parikh, learned senior standing counsel for the respondent opposed the petition by reiterating the contents of the affidavits-in-reply filed on behalf of the respondent. It was submitted that against the impugned order, there is an efficacious alternative statutory remedy available by way of appeal before the Commissioner (Appeals) which the petitioner has already availed of and hence, the petition deserves to be dismissed on this ground .....

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v. T. R. Varma, 1958 SCR 499, held that it is well settled that when an alternative and equally efficacious remedy is open to a litigant, he should be required to pursue that remedy and not invoke the special jurisdiction of the High Court to issue a prerogative writ. It is true that the existence of another remedy does not affect the jurisdiction of the court to issue a writ; but, the existence of an adequate legal remedy is a thing to be taken into consideration in the matter of granting writ .....

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gative writ of certiorari to correct the error of the court or tribunal of first instance, even if an appeal to another inferior court or tribunal was available and recourse was not had to it or if recourse was had to it confirmed what ex facie was a nullity for reasons aforementioned. This would be so all the more if the tribunals holding the original trial and the tribunals hearing the appeal or revision were merely departmental tribunals composed of persons belonging to the departmental hiera .....

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of fundamental rights or when on the undisputed facts the taxing authorities are shown to have assumed jurisdiction which they do not possess can be the grounds on which the writ petitions can be entertained. But normally, the High Court should not entertain writ petitions unless it is shown that there is something more in a case, something going to the root of the jurisdiction of the officer, something which would show that it would be a case of palpable injustice to the writ petitioner to forc .....

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decision of the jurisdictional High Court results in palpable injustice to the petitioner. Nonetheless, without expressing any opinion on the maintainability of the present petition, considering the fact that the petitioner has already availed of the remedy of appeal before the Commissioner of Income-tax (Appeals) against the impugned order in relation to several points, including the point involved in the present case, this court is not inclined to exercise its extraordinary jurisdiction, inas .....

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on Ltd., (supra) which appears to conclude the point in question in favour of the petitioner, to the notice of the Assessing Officer as well as the fact that in the preceding years, the point had been decided in its favour and no addition had been made. However, the Assessing Officer, without assigning any reason as to why the decision of the jurisdictional High Court was not applicable to the facts of the case, nor as to why he was required to depart from the consistent view adopted in the prev .....

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saying that the officers were not actuated by any mala fides in passing the impugned orders. They perhaps genuinely felt that the claim of the assessee was not tenable and that, if it was accepted, the Revenue would suffer. But what Sri Reddy overlooks is that we are not concerned here with the correctness or otherwise of their conclusion or of any factual malafides but with the fact that the officers, in reaching in their conclusion,by-passed two appellate orders in regard to the same issue whi .....

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nd by the decisions of the appellate authorities; The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the orde .....

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