TMI Blog2005 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant and learned departmental counsel. The appellant had first filed a writ petition challenging the assessment notice under section 158BC of the Income-tax Act, 1961. That writ petition being W.P. No. 38648 of 2004 was dismissed on February 7, 2005, on the ground that the assessment order has already been passed on December 29, 2004, and the writ petition challenging that assessment order being W.P. No. 1725 of 2005 (see [2005] 274 ITR 37 (Mad)) has also been dismissed on January 27, 2005. W.P. No. 1725 of 2005 (see [2005] 274 ITR 37 (Mad)) had been dismissed by the learned single judge on the ground that since the assessment order has been passed the petitioner has an alternative remedy of filing an appeal under section 246 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i v. Raman and Raman Ltd., AIR 1952 SC 192 held that as the Motor Vehicles Act is a self-contained code and itself provides for a forum for appeal/revision, the writ jurisdiction should not be invoked in matters relating to its provisions. A similar view was taken in Asst. Collector of Central Excise v. Dunlop India Ltd. [1985] 154 ITR 172 (SC) ; AIR 1985 SC 330. In Asst. Collector of Central Excise v. Dunlop India Ltd. [1985] 154 ITR 172; AIR 1985 SC 330. The Supreme Court observed: "In Titaghur Paper Mills Co. Ltd. v. State of Orissa [1983] 142 ITR 663; AIR 1983 SC 603, A.P. Sen, E.S. Venkataramiah and R.B. Misra, JJ. Held that where the statute itself provided the petitioners with an efficacious alternative remedy by way of an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992] Suppl 2 SCC 312 and in Karnataka Chemical Industries v. Union of India [2000] 10 SCC 13 the Supreme Court held that where there is a hierarchy of appeals provided by the statute the party must exhaust the statutory remedies before resorting to writ jurisdiction. All these decisions are related to taxing statutes, and are hence apposite to the present context. In Sheela Devi v. Jaspal Singh, AIR 1999 SC 2859 and Punjab National Bank v. O.C. Krishnan, [2001] 107 Comp Cas 20; [2001] 6 SCC 569 the Supreme Court held that if the statute provides for remedy of revision or appeal, the writ jurisdiction should not be invoked. In Union of India v. T.R. Varma [1957-58] 13 FJR 237; AIR 1957 SC 882 the Supreme Court held that it is well-settl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, and hence the appellate authority itself should dispose of the entire matter on the merits instead of remanding the matter to the Assessing Officer. However, the power in the appellate authority of deciding the entire matter remains intact and is not in any way taken away by the aforesaid amendment by the Finance Act, 2001. It is well-settled that the appellate power includes all the powers of the original authority and hence the appellant can raise all the points which he is urging before us in both these writ appeals before the appellate authority in his appeal under section 246/251 of the Income-tax Act. We may also mention that we have already held in Tamilnadu State Transport Corporation v. C. Durai [2005] Writ L.R. 136 that ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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