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TMI Blog2019 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.10.2018 issued by the respondent No.1 the Income Tax Officer Ward No.1, Nippani, denying to furnish the reasons for issuance of notice under Section 153A to the petitioner vide Annexure-D bearing No.F.No.ITO.W-1/NPN/153A/2018-19; and issue a writ of mandamus to the respondent NO.1 the Income Tax Officer, Ward No.1, Nippani to furnish the reasons for issuance of the notice under Section 153A of the Income Tax Act, 1961 within 15 days. These Writ Petitions coming on for Preliminary Hearing, this day, the Court made the following:- ORDER Petitioner-Assessee has invoked the writ jurisdiction of this Court seeking invalidation of the impugned notices dated 11.09.2017 issued by the first respondent-Revenue at Annexures-A, A1 to A5; he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng from the fiscal legislations, ordinarily, the writ jurisdiction is not invocable, of course, subject to all just exceptions, within which the case of the petitioner does not fit. On the basis of these orders, learned panel counsel intends to strengthen his submission on the ground of alternative remedy. 6. To the other contention of the petitioners that the respondent-Income Tax Officer was supposed to give reasons for issuing the notices in question, the learned panel counsel banking upon another decision of the Apex Court submits that for soliciting such reasons, filing of the Returns is a pre-condition and therefore, the petitioner does not have a cohate right to solicit the reasons as on the date he did. 7. I have heard lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court, in the case of Commissioner of Income Tax Vs. Chhabil Dass Agarwal (Civil Appeal No.6704 of 2013 disposed off on 08.08.2013), at para 20, has observed as under: "20. In the instant case, the Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned counsel for the assessee; however, deeper consideration at the hands of the Appellate Authority, if and when an appeal is filed, may be warranted in this regard. In view of this, the petitioner need to be given some limited protection in order to make his right of appeal meaningful as held by the Hon'ble Bombay High Court in the case of UTI Mutual Funds Vs. Income Tax Officer in W.P. No.606/2012 disposed off on 14.03.2012, para 9 whereof reads as under: "9. ...............................The submission of the petitioner is that if at all, an assessment could have only been made in the hands of the petitioner as the transferor of a revocable trust, in which event the income would be exempt under Section 10(23D). Whether the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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