2021 (9) TMI 911

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....elable order under the Income Tax Act. Instead of preferring an appeal, the petitioner has chosen to file the present writ petition mainly on the ground that the order impugned was passed in violation of the principles of natural justice and without application of mind as well as not considering the statutory provisions. 3. Perusal of the grounds raised in order to assail the final order of assessment, this Court is of the considered opinion that the Appellate Authority, being a Quasi Judicial Authority, is empowered to adjudicate the mixed question of facts and law in an effective manner with reference to the original documents and the evidences made available. 4. Exhausting the appellate remedy under the Statute is of paramount importan....

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....aised must be impleaded as a party respondent in his personal capacity in the writ proceedings. In all other circumstances, the parties aggrieved are expected to exhaust the appellate remedy, which is of valuable and would be of assistance for the High Court in providing complete justice to the parties to the lis. 8. Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings unde....