TMI Blog2021 (7) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the taxes and made a finding, more specifically, in Paragraph Nos. 6, 6.1 and 7 of the assessment order. If at all the petitioner is aggrieved from and out of the finding, it is left open to him to prefer an appeal, as contemplated under the statute. Exhausting the appellate remedy contemplated under the Act is the rule. Dispensing with the appellate remedy is an exception. Only in the event of an imminency, threat or urgency or damages, which cannot be compensated, the High Court may entertain a Writ Petition by dispensing with the appellate remedy. In all other circumstances, exhausting the appellate remedy is of paramount importance for exercise of power of judicial review under Article 226 of the Constitution of India. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). When a question is raised regarding this, the learned counsel for the petitioner made a submission that the other connected Writ Petitions filed by the sons of the writ petitioner herein in W.P. Nos. 558, 563 and 566 of 2020 are pending before this Court. In those Writ Petitions, the sons of the writ petitioner has raised certain grounds regarding computation of capitals. Therefore, the Writ Petitions are to be tagged together for the purpose of common hearing. 3. The learned Senior Standing Counsel appearing on behalf of the respondent objected the said contentions by stating that those Writ Petitions filed by the sons of the writ petitioner are absolut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the appellate remedy is an exception. Only in the event of an imminency, threat or urgency or damages, which cannot be compensated, the High Court may entertain a Writ Petition by dispensing with the appellate remedy. In all other circumstances, exhausting the appellate remedy is of paramount importance for exercise of power of judicial review under Article 226 of the Constitution of India. 6. The appellate authorities are the final fact finding authorities. The High Court cannot conduct a roving enquiry with reference to the disputed facts, accounting details with reference to the documents and evidences. Such an exercise is to be done by the original authority and omissions or commissions or otherwise are to be looked into and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. The practise of filing the Writ Petition without exhausting the statutory remedies are in ascending mode and such Writ Petitions are filed with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. 9. In view of the fact that the order under challenge in the present Writ Petition is the original assessment order passed under Section 143(3) of the Act, the petitioner is at liberty to prefer an appeal before the appellate authority, namely the Commissioner of Income Tax (Appeals), within a period of three weeks from the date of receipt of a copy of this order. If any su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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