TMI Blog2021 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of each case. There cannot be any straight jacket formula. If as the petitioner contends the opportunity of hearing was inadequate which affected his right to make a proper response, certainly the same can be gone into by the appellate authority, since it may require examination of facts which we are not inclined to do in exercise of our writ jurisdiction. Petitioner is relegated to the forum of appeal before the first appellate authority i.e., Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961. To enable the petitioner to effectively avail the remedy of appeal, we direct that for the next 30 days from today, no coercive steps shall be taken by the respondent against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit response on the ground that his Auditor was suffering from dengue fever and had gone to Hyderabad for treatment. On receipt of such request of the petitioner, respondent granted time only till 13.09.2021, which included public holidays in the form of Saturday and Sunday. 5. Learned counsel for the petitioner submits that the period given to the petitioner to submit response was highly inadequate, considering the high value assessment and the variation sought to be added. Nonetheless, to ensure that petitioner did not go unrepresented before the final assessment order was passed, a general response was submitted by the petitioner. Thereafter, the impugned order was passed on 15.09.2021 under Section 147 read with Sections 144 and 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ jurisdiction of this court. Petitioner has adequate and efficacious alternative remedy under the statute which he has not availed 9. We have considered the rival submissions made at the Bar. 10. There is no dispute to the proposition that if there is violation of the principles of natural justice or if the petitioner alleges violation of fundamental rights or if there is challenge to the vires of any statute or there is an allegation of excess of jurisdiction, the High Court can invoke its extraordinary jurisdiction under Article 226 of the Constitution of India notwithstanding availability of alternative remedy. The law on this point is well settled right from CALCUTTA DISCOUNT COMPANY LIMITED v. INCOME TAX OFFICER, COMPANI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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