TMI Blog2022 (2) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer by way of appeal, the High Court has not at all dealt with the same in detail. It cannot be disputed that there are no specific findings given by the High Court that the Assessing Officer who passed the O-I-O lack total jurisdiction. As such it cannot be said that there was total lack of jurisdiction on the part of the Assessing Officer in passing the O-I-O. Despite the above the High Court has entertained the writ petition under Article 226 of the Constitution of India and has entered into the merits of the case though the original writ petitioner did not avail the alternative statutory remedy of appeal against the order of O-I-O. At this stage, Learned Counsel appearing on behalf of the respondents-original writ petitioners h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (Guj.)] by which the High Court has allowed the said writ petition and has quashed and set aside the Order-in-Original passed by the Assessing Officer in exercise of powers under Article 226 of the Constitution of India, the Union of India has preferred the present appeal. 3. We have heard Shri N. Venkataraman, Learned Additional Solicitor General appearing on behalf of the appellants and Shri V. Shridharan, Learned Senior Counsel appearing for the respondents. 4. It is not in dispute that the writ petition before the High Court was against the Order-in-Original (O-I-O) passed by the Assessing Officer without availing the alternative remedy of statutory appeal. Though a specific plea was taken on behalf of Union of India not to ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re kept open. 6. In view of the above, the impugned judgment and order passed by the High Court dated 9-1-2020 passed in R/Special Civil Appeal No. 12550 of 2017 is hereby quashed and set aside. However, it may be open for the respondents - original writ petitioners to prefer the statutory appeal against the Order-in-Original and it is observed that if the same is filed within a period of four weeks from today the same be considered in accordance with law and on merits subject to complying other requirements while preferring the appeal such as pre-deposit etc. however without raising the issue with respect to limitation. All the contentions which may be available in law to the respective parties are kept open. 7. The present appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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