2021 (9) TMI 911

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..... pelable 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 importa .....

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..... raised 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 und .....

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..... uthorities and more so, possessing expertise in a particular field. Thus, the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a roving enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. Thus, the importance of fact finding by the appellate forums is of more value for the purpose of providing complete justice to the parties approaching the Court of law. 10. The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. .....

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