TMI Blog2022 (3) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... is a mixed question of fact and law and, therefore, a vigilant assessee should raise such an issue at the earliest point of time. This is shown to have not done by the aseessee despite issuance of show cause notice and it has been canvassed for the first time in the writ petition. To decide such an issue, facts have to be examined. Such exercise cannot be done in a writ petition. It would be well open to the appellate authority to reexamine the facts, call for all details as to the manner and procedure adopted by the assessing officer while completing the assessment, examine the procedure for its correctness, whether it satisfies statutory requirement and then take a decision apart from the fact that the appellate authority will also be ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the appellants can file an appeal before the Commissioner of Appeal and without resorting to such remedy the appellants are not justified in approaching the Court by filing a writ petition under Article 226 of the Constitution of India. Challenging the correctness of the order impugned the appellant are before us. We have heard at length learned counsel for the parties present. The case of the appellants is that the assessment order impugned in the writ petition suffers from vice of lack of jurisdiction and it is patently illegal as the assessment order has been passed under Section 147 read with Section 144 of the Act, is in complete violation of Section 144B of the Act as well as the notification issued by the CBDT dated 31.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also specifically informed that they have to submit their response through registered efiling account by 23.59 hrs on 2.9.2021 and by the said time if the assessee fails to comply with the requirement under the show cause notice they were requested to submit their reply through online by 24.9.2021 positively as their case is going to be barred on 30.9.2021. Further, the assessee was informed that in case no response is received within the given time and date the assessment shall be finalized under Section 144 of the Act. It is submitted that though the assessee replied to the show cause but did not raise such objections before the assessing officer, which are being raised now by the assessee in the writ petition. Therefore it is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment dated 22.9.2021 is in addition to the earlier orders, more particularly, the order dated 31.3.2021 on which the appellants have placed reliance. Learned counsel has also provided a copy of the screen shot to show that on what date the transfer of the case took place. Further, Section 292B of the Act was referred to substantiate the argument that service of notice has been validly done. After elaborately hearing the learned counsel for the parties, we are of the considered view that the appellants should be relegated to avail the alternative remedy of appeal and should not be permitted to canvas all the issues in a writ petition. We substantiate such conclusion with the following reasons. Firstly, the question of jurisdiction, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough the decision we find that the Revenue in the said case did not submit any argument with regard to principal ground on which the assessee questioned the assessment order stating that the assessment order could not have been passed under Section 143(3A) and 143(3B) of the Act after 1.4.2021. The only objection raised by the respondent therein was that since the assessee has already taken recourse to alternative remedy by preferring an appeal with the CIT (A) the issues raised in the writ petition should be agitated before the said forum. However, before us the learned senior standing counsel sought to justify the action of the department by referring to the order passed by the Central Government dated 22.9.2021 and also the fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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