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M/s Dev Bhumi Industries Versus The Commissioner of Income Tax And Others

Forum for redressal of grievance - Held that:- Public policy demands that a person has right to choose the forum for redressal of his grievance, but he cannot be permitted to choose two forums in respect of the same subject matter for the same relief. - It yet needs to be clarified that the writ Court may exercise its discretionary jurisdiction even if the parties approached other forum. There must be extraordinary situation or circumstance, which may warrant different approach, particularly .....

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e same only finds mention in the list of dates appended therewith. There being no extraordinary situation or circumstance warranting this Court to step-in to interfere, we are clearly of the view that the instant writ petition is not maintainable. - The petitioner firm having chosen to avail of the remedy, as provided in the statute that too earlier to the filing of the instant petition, cannot maintain this petition and the same is accordingly dismissed, leaving the parties to bear their ow .....

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Kumar Singh, Mr.Neeraj Gupta and Ms.Poonam Gehlot, Advocates. For the Respondents: Mr.Vinay Kuthiala, Senior Advocate with Ms.Vandana Kuthiala, Advocate. ORDER Tarlok Singh Chauhan, Judge. By medium of this writ petition, the following reliefs have been prayed for:- (a) For a writ of certiorari or any other applicable writ or order or direction quashing the assessment order dated 26.12.2006 passed by the respondent No.2 w.r.t. the Petitioner Firm for the Assessment Year 2001-2002; (b) For a wri .....

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ed 18/19.01.2006 transferred the case of the petitioner firm from ITO, Parwanoo to ITO, Una and thereafter respondent No.2 has illegally passed the assessment order dated 26.12.2006 making an ex parte assessment of ₹ 4,82,565/-. 3. The respondents have filed their reply wherein they have raised the preliminary objection regarding the very maintainability of the petition on the ground that the petitioner firm has already questioned the impugned order of assessment by filing an appeal and, t .....

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photocopy of the registered A.D. has been annexed as Annexure R-2. Lastly, it is claimed that notices were infact issued to the petitioner firm calling upon it as to why the case be not transferred to ITO, Una, but the petitioner firm did not choose to file its reply and consequently the case was transferred and decided by the ITO, Una. 4. The petitioner firm has filed rejoinder wherein it has been specifically denied that the notice dated 22.06.2005 was ever received by any of the partners. It .....

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. It is lastly averred that all the notices sent subsequently under Sections 142/143 of the Act were duly received by the partners of the petitioner firm as the same were sent at the addresses as given in the partnership deed dated 01.40.2000. We have heard the learned counsel for the parties and gone through the material placed on record. 5. At the outset, it may be observed that there is no dispute that the petitioner firm prior to filing of the instant petition has already assailed the assess .....

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ave more than one remedy available, they have to elect or select one of the remedies. In case, if the party is allowed to select multiple remedies in multiple Forums and Courts, there will obviously be multiplicity of litigation and there is every chance and likelihood that the judgments and/or orders may also be conflicting with each other. 7. In K.S.Rashid and Sons versus Income-tax Investigation Commission and Ors., AIR 1954 SC 207, a Hon ble Constitution Bench of the Hon ble Supreme Court wa .....

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, it is open for that party to elect or to choose his remedy. But, once he chooses his remedy, all incidents attached to that remedy must follow. Reference may be made to Nagubai Ammal and others versus B. Shama Rao and others, AIR 1956 SC 593 wherein relying on the observations of Lord Justice Scrutton, in Verschures Creameries Ltd. v. Hull and Netherland Streamship Company Limited (1921) 2 K.B. 608 (D), it was observed:- The ground of the decision is that when on the same facts, a person has t .....

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ulated in a straightjacket formula. The Court may examine the facts and circumstances of the case and decide as to whether it should entertain the petition or not. However, where the petitioner has already approached the alternative Forum for appropriate relief, it is not appropriate that the writ petition should be entertained. The rule is based on public policy and motivating factor is that of existing of parallel jurisdiction of another Court. 10. Similar view was reiterated by another Consti .....

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he same question as the subject matter in the writ petition was agitated could not be permitted to pursue to parallel remedies in respect of the same matter at the same time. 12. In Bombay Metropolitan Region Development Authority, Bombay versus Gokak Patel Volkart Ltd. and Ors., 1995 1 SCC 642, the petitioner therein had filed a writ petition during the pendency of the appeal before the Statutory Authority. The Hon ble Apex Court held that such a writ was not maintainable. 13. In S.J.S.Business .....

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he writ petition. 14. In State of Punjab and others versus Punjab Fibres Ltd. and others, (2005) 1 SCC 604, a Bench of Hon ble three Judges held that where the assessee challenges order of the Sales Tax Tribunal in an appeal as well as in writ petition simultaneously, in such circumstances, the writ petition would not be maintainable. 15. It is clear from the aforesaid exposition of law that public policy demands that a person has right to choose the forum for redressal of his grievance, but he .....

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