TMI Blog2016 (2) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... the said prayer. - Writ petition dismissed - Decided against the assessee. - MISC. BENCH No. - 10419 of 2015 - - - Dated:- 5-11-2015 - AMRESHWAR PRATAP SAHI AND ATTAU RAHMAN MASOODI, JJ. For thePetitioner :- Prakash Kumar Sinha For the Respondent :- C.S.C.,A.S.G.,Rajesh Singh Chauhan ORDER Heard Sri P.K. Sinha, learned counsel for the petitioner, Sri Satish Chandra, learned Counsel for the respondent no. 1, Sri Rajesh Singh Chauhan, learned Counsel for the respondent nos. 2, 3 4 and learned Additional Chief Standing Counsel for the respondent no. 5. The sixth respondent does not appear to have been served or any counsel having received notice. This writ petition prays for a certiorari to quash the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the High Court and as confirmed by the Supreme Court. He, therefore, submits that a collateral challenge having been raised is impermissible. Sri Sinha in response thereto contends that this issue, relating to a matter going to the root of the jurisdiction, has already been settled in several decisions by the Supreme Court, holding that in the matter arising out of jurisdictional authority, such challenge is permissible through a writ petition under Article 226 of the Constitution of India. Reliance has been placed the following judgments :- 1. AIR (38) 1952 SC, the United Commercial Bank Ltd. vs. Their Workmen. 2. AIR 1962 SC 1810, Khardah Company Ltd. vs. Raymond Co. (India) Private Ltd. 3. AIR 1963 SC 1685, Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections issued by the Tribunal as confirmed by the High Court. Being aggrieved, the petitioner filed a review petition before Apex Court Review Petition No. 2997 of 2015 which was also dismissed on 30.09.2015. Thus, the appeal was entertained in which the challenge was raised against the same assessment order which is under challenged in this writ petition. The petitioner has again come up before this Court raising a direct challenge to the assessment order which has been subject matter of appeal. Sri Sinha's contention that the petitioner went up only in relation to the contention of pre deposit, therefore, the question of merit relating to the imposition of tax itself is still available for challenge in the present writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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