TMI Blog2021 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... e a Court and it would be too harsh on the party to be driven to avail the alternate remedy after few years. The Assessing Officer cannot state that he need not call for other bills and even it is called for, except for the 7 bills, which were purchased by the appellant, all other bills will reflect lower sale price than the purchase price. This may not be a right approach while completing the assessment for the purpose of levying tax. The Assessing Officer has to come to a definite conclusion, especially, when it is a scrutiny assessment and the dealer has cooperated in the scrutiny by filing their reply and submitting the documents available with them. Had it be a case of best judgment assessment, the situation would have been differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer alleged that only with a view to show profit account, they have sold the cement bags in lesser price. Further, the Assessing Officer stated that the appellant has sold the cement bags in a price lesser than the purchase price except discount and the sale consideration, which includes the amount of discount, is also liable to be taxed. 4. The appellant submitted his reply dated 06.01.2015 along with a statement showing 7 transactions to demonstrate that the sale price was higher than the purchase price. The appellant requested the Assessing Officer to consider all the factors mentioned in the reply and drop the proposal of making assessment of tax at different rates on the amount of ₹ 7,03,237/- received as discount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and completed the assessment vide order dated 19.01.2015. 8. At the time when the writ petition was entertained, an order of interim stay was granted. The writ petition was pending before this Court for nearly 5 years and the Department did not file their counter affidavit. When the matter was heard during December, 2020, the Court rejected the same on the ground of availability of alternate remedy. 9. We have, in several decisions, held that the refusal to exercise extraordinary jurisdiction under Article 226 of the Constitution of India when a statutory alternate remedy is available under the Act is a selfimposed restriction and there are exceptions carved out from this selfimposed rule. One such exception, which has been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r objections dated 06.01.2015 and copies of all records available with them and submit the same to the respondent within a period of 2 weeks from the date of receipt of a copy of this judgment. On receipt of the same, the respondent shall afford an opportunity of personal hearing and cause necessary verification of the records produced and redo the assessment in accordance with law and pass a speaking order as expeditiously as possible, preferably within a period of 60 days from the date on which the personal hearing is concluded. As the appellant had the benefit of interim stay for nearly 5 years during the pendency of the writ petition, till final orders are passed, in terms of the above directions, the Assessing Officer shall not initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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