TMI Blog2019 (10) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to avail the remedy provided under subsection (2) of Section 62. Under such circumstances we cannot entertain the challenges raised against the best judgment assessments finalized. Against the impugned orders the appellants have got an effective remedy by way of statutory appeal. There exists no circumstances to quash the impugned orders in exercise of the jurisdiction vested under Article 226 of the Constitution of India, by permitting the appellants to bypass such effective remedy available - Appeal dismissed. - WA. No. 2180 OF 2019 - - - Dated:- 23-10-2019 - JUSTICE S. MANIKUMAR AND JUSTICE C.K. ABDUL REHIM, JJ. For The APPELLANT : ADVS. SRI. HARISANKAR V. MENON AND SMT. MEERA V. MENON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days stipulated. It is observed that, the prescription of 30 days from the date of receipt of the order of assessment passed under sub-section (1) of Section 62, stipulated under sub-section (2), has to be strictly construed, since it is a provision contained in a taxing statute which enables the assessee to get the order passed against him on best judgment assessment basis, set aside. Based on the findings as mentioned above, the learned Single Judge observed that the writ petitions deserves no merit and accordingly they were dismissed. 2. In these writ appeals the assessees have raised contention that the reliance placed by the Assessing Officer on the returns submitted for the previous periods, are not legally correct an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is not explained in the order, it can only be presumed that the best judgment assessment was completed on the basis of the materials available with the Assessing Officer. However, we take note of the fact that, against the impugned orders the appellants have got an effective remedy by way of statutory appeal. There exists no circumstances to quash the impugned orders in exercise of the jurisdiction vested under Article 226 of the Constitution of India, by permitting the appellants to bypass such effective remedy available. 5. Therefore we are not persuaded to admit the above writ appeals. Consequently the writ appeals are dismissed in limine. 6. It is made clear that the impugned judgments of the Singl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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