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TMI Blog2017 (4) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ents : Mr.M.Swaminathan ORDER These writ petitions are filed challenging the order dated 27.01.2017 passed by the first respondent giving effect to the order of the Income Tax Appellate Tribunal dated 24.08.2016 for the assessment years 2010-2011 & 2011-2012. 2. The petitioner was originally issued with orders of assessment and challenging such orders, the petitioner filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Pvt. Ltd., Vs. ACIT to the petitioner's case and therefore the giving effect order issued by the first respondent is not in accordance with the directions issued by the Tribunal. Therefore, the learned counsel sought interference of this Court, by exercising the jurisdiction under Article 226 of the Constitution of India. No doubt, the learned counsel also raised other points touching up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged before the next fact finding authority, namely the First Appellate Authority. No doubt the learned counsel for the petitioner sought to contend that the first respondent has not given effect to the orders passed by the Tribunal, by applying the decision of the Delhi High Court in M/s.Knorr Bremsc India Pvt. Ltd., Vs. ACIT case. But a perusal of the order impugned would show that the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses involving fiscal nature, availing of statutory appellate remedy has to be first exhausted and the party cannot come directly to this court and file a petition under Article 226 of the Constitution of India. At this juncture, it is useful to refer to the following decisions:- 1) M/s.Nivaram Pharma Private Limited, rep. By its Director Sardarmal M.Chordia, Madras vs- The Customs, Excise and Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing discretionary jurisdiction under Article 226 of the Constitution of India, is not inclined to entertain this writ petition only on the reason of availability of alternative remedy. It is however made clear that this Court is not expressing any view on the merits of the matter raised by the petitioner herein, as it is for the Appellate Authority to consider and decide. Accordingly, these writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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