TMI Blog2022 (7) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... rovides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner, and all other forums and modes of seeking remedy are excluded. Such view was reiterated by the Apex Court in Union of India vs. Guwahati Carbon Limited 2012 (11) TMI 885 - SUPREME COURT] and subsequently in Commissioner of Income Tax and another vs. Chhabil Dass Aggarwal and another [ 2013 (8) TMI 458 - SUPREME COURT] Learned counsel apart from citing other judgments has placed reliance upon a recent judgment of the Hon'ble Supreme Court in Magadh Sugar and Energy Ltd. Vs. State of Bihar and others [ 2021 (10) TMI 691 - SUPREME COURT ] wherein t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikhil Goyal, Advocate and Mr. Rana Gurtej Singh, Advocate for the petitioner. ORDER TEJINDER SINGH DHINDSA, J . (ORAL) Instant writ petition assails the assessment order dated 31.03.2022 (Annexure P-15), notice of demand (Annexure P-16) as also notice of penalty (Annexure P-17) carrying even date i.e. 31.03.2022. It is the contention raised by counsel by adverting to the notice of striking off and dissolution (Annexure P-1) dated 06.12.2019 that the petitioner/company stood dissolved w.e.f. the date of issuance of notice itself as issued by the Government of India, Ministry of Corporate Affairs. It is argued that even though the assessment proceedings relate to a period of time when the company was in existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Chhabil Dass Aggarwal and another 2014(1) SCC 603. Learned counsel apart from citing other judgments has placed reliance upon a recent judgment of the Hon'ble Supreme Court in Magadh Sugar and Energy Ltd. Vs. State of Bihar and others, 2021 SCC Online SC 801, wherein the issue as regards the exercise of writ jurisdiction under Article 226 of the Constitution of India, against the availability of an alternative remedy of an appeal was dealt with and certain principles were summarised. It was argued that as per parameters laid down, a writ petition under Article 226 of the Constitution of India would be maintainable. We are of the view that it is only in a case under extraordinary circumstances and where there is a patent infirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
