TMI Blog2002 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ous grounds, particularly, on the ground that the order is perverse and this court should interfere with the same. Relying on section 273B, he contends that the failure to comply with section 269SS was supported by reasonable cause and as such no penalty could be imposed upon the petitioner. - The Appellate Tribunal will decide the question of granting of stay or the appeal according to its own wisdom and discretion without being influenced by any of the observations made in this order. - - - - - Dated:- 10-5-2002 - Judge(s) : DILIP KUMAR SETH. JUDGMENT DILIP KUMAR SETH J.-Facts and submissions: Aggrieved by an order passed under section 271D of the Income-tax Act, 1961, imposing penalty on account of violation of acceptance of loa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be dismissed. Learned counsel for the petitioner relied on two decisions, viz., in the case of Whirlpool Corporation v. Registrar of Trade Marks, AIR 1999 SC 22 and Appropriate Authority v. Smt. Sudha Patil [1999] 235 ITR 118 (SC), to contend that in case of perversity and illegal exercise of jurisdiction and non-consideration of material facts and documents, this court can entertain the writ petition. The scope: After having heard learned counsel for the parties, it appears that the questions involved are as to whether there are justifiable reasons on the question of failure in respect of section 269SS or not and whether the amounts of penalty under section 271 can be justified or not. Whether the petitioner was able to justify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 under which the Tribunal can go into all these questions, which are now being raised before this court. Alternative remedy: After having gone through the order impugned, it appears that certain factual aspects are to be determined as to whether there was justified reason for the delay or not. These are questions relating to determination of fact, which this court cannot undertake. The decisions cited by learned counsel has no manner of application in the present case where it is a question of determination of fact on the basis whereof it can be decided one way or the other. The alleged allegation of perversity is not necessary to be gone into in this case since I am not inclined to entertain this petition on the ground of maintainab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a week from date and apply for stay before the appropriate authority and such authority shall decide the question of stay as early as possible. However, the respondent authority shall not take steps for realising the demand for a period of a fortnight from date. Can such stay be granted by this court in such case? Mr. Shome had opposed the granting of such stay, on the ground that this court has no jurisdiction. I am unable to agree with this contention. It is not a case of absence of jurisdiction of this court. Admittedly, this court has jurisdiction. But it is a question of discretion. The existence of alternative remedy does not operate as a bar of jurisdiction. Existence of alternative remedy is a factor to be taken into considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adequate alternative remedy, if on the facts it so feels, it may secure the doors of alternative remedy to remain open and see that it is not closed. Having regard to the facts and circumstances of this case, in my view, unless adequate protection is made available to the petitioner, the alternative remedy available to it would be rendered infructuous. In such a case as in the present one, the court in its discretion may pass appropriate order for securing the ends of justice, which I hereby do by granting the interim order as above. However, this order is passed without prejudice to the rights and contentions of the respective parties. The Appellate Tribunal will decide the question of granting of stay or the appeal according to its o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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