TMI Blog1987 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... ce issued under section 148 of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), for the assessment year 1982-83, in the first of the writ petitions and in the next three writ petitions the petitioner has challenged the notice issued under section 143(2) read with section 142(1) of the Act for the assessment years 1983-84, 1984-85 and 1985-86 calling upon the petitioner to produce books of account, etc., for completing the assessments. The first prayer made in the first writ petition is for quashing the communication dated October 1, 1986, issued by the Commissioner to the petitioner-Board and the common prayer made in all the writ petitions is for issue of a writ of prohibition or direction to the respondent not to proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, therefore, argued by Sri Sarangan that having regard to the view expressed by the Commissioner in his letter referred to above, it will be futile to go before the assessing authority under the Act and, hence, the petitioner has chosen to approach this court under article 226 of the Constitution for necessary relief. Sri K. Srinivasan, appearing for the Revenue, has raised a preliminary objection that the question whether the Board is entitled to exemption under the provisions of section 10(20A) of the Act is a matter essentially for the assessing authority under the Act to decide having regard to the provisions of the Act (Act 18 of 1966) and consider the plea put forward by the Board in support of its claim for exemption on its merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for exemption or not, is to be decided by the Income-tax Officer under the Act and not by the High Court in exercise of its power under article 226 of the Constitution. It is well settled that when an alternative and equally efficacious remedy is open to a litigant, he should be required to pursue that remedy and not to invoke the special jurisdiction of the High Court for issue of prerogative writ. Sri G. Sarangan, learned counsel for the petitioner, submits that the Board is one constituted for purposes of orderly development of cities, towns and villages and also to establish industrial estates towards achieving this orderly development and also undertake activities for constructing buildings for accommodating individual citizens. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or erroneous orders made by the revenue authorities. It is for the revenue authorities to ascertain the facts applicable to a particular situation and to grant appropriate relief in the matter of assessment of tax. Resort to the High Court in exercise of its extraordinary jurisdiction conferred or recognised by the Constitution in matters relating to assessment, levy and collection of income-tax may be permitted only when questions of infringement of fundamental rights arise, or where on undisputed facts, the taxing authorities are shown to have assumed jurisdiction which they do not possess. In attempting to bypass the provisions of the Income-tax Act by inviting the High Court to decide questions which are primarily within the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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