TMI Blog2019 (6) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority shall hear and dispose of the same in a manner known to law, uninfluenced by and untrammelled by any of the observations that have been made in this order. Whatever is contained in this order are only for the purpose of disposal of the instant writ petitions and the Appellate Authority shall dispose of the appeal on its own merits and in a manner known to law if the petitioner chooses to avail the same - Petition disposed off. - W.P.Nos.14596, 14598, 14599 and 14600 of 2019 And W.M.P.Nos.14583 to 14586 of 2019 - - - Dated:- 4-6-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Adithya Reddy For the Respondent : Ms.Dhanamadhri Government Advocate (Taxes) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner's Auditor are not in tandem and that there is variation in numbers. 7. Petitioner sent a reply and ultimately the respondent passed independent orders dated 30.03.2019 in each of the four writ petitions. The writ petitions and the details of the orders passed by the respondent are as follows: W.P.Nos. Assessment Years Date 14596/2019 2009-2010 30.03.2019 14598 2010-2011 30.03.2019 14599 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther the profit and loss statements are prepared by the auditors after verifying all the documents and filed before the Income Tax Department. The dealers cannot direct the auditors to prepare separate profit and loss statement one for Income Tax and another for Commercial Tax Department and as such the sales turnover reported in the Profit and loss statement is taken for the purpose of assessment and so the difference of sales turnover of ₹ 59756/- is confirmed by overlooking the reply filed in this respect.' 13. Learned counsel for petitioner submitted that he is aggrieved only by the interest component. However, learned counsel for Revenue submits that interest is automatic and therefore, it cannot be gainsaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not an absolute rule. In other words, it is not a rule of compulsion, but it is a rule of discretion.' 19. Notwithstanding the position that alternate remedy is a rule of discretion, in the long line of authorities it has been held that exercise of jurisdiction under Article 226, on the teeth of alternate remedy, will be only when there are certain specific exceptions. 20. Before this Court adverts to the exceptions, it is to be noted that in Satyawati Tondon case supra, the Honourable Supreme Court held that with regard to this rule of alternate remedy though it is a rule of discretion, it should be applied strictly and with utmost rigour with regard to recovery of taxes, CESS, fees etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te to relegate the writ petitioner to appeal remedy which is admittedly available to the petitioner. If the petitioner chooses to file an appeal before the appellate authority against the impugned order, the appellate authority shall hear and dispose of the same in a manner known to law, uninfluenced by and untrammelled by any of the observations that have been made in this order. In other words, whatever is contained in this order are only for the purpose of disposal of the instant writ petitions and the Appellate Authority shall dispose of the appeal on its own merits and in a manner known to law if the petitioner chooses to avail the same. 26. These writ petitions are disposed of on above terms. No costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
