9911796707
TMI Blog2022 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... cate along with Ms. Naushina Afrin Ali, Advocate. Per Arup Kumar Goswami, Chief Justice Heard Mr. Apurv Goyal, learned counsel for the appellant. Also heard Mr. Ramakant Mishra, learned Assistant Solicitor General, appearing for respondent No. 1 and Mr. Amit Chaudhari along with Ms. Naushina Afrin Ali, learned counsel, appearing for respondents No. 2 to 6. 2. This appeal is presented against an order dated 17.03.2022 passed by the learned Single Judge in Writ Petition (T) No. 169 of 2021. 3. Perusal of the order of the learned Single Judge would go to show that a contention was advanced by the petitioner that sanction under Section 151 of the Income Tax Act, 1961, (for short, 'Act of 1961) had not been accorded by the competent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Submission of learned counsel for the petitioner that sanction has been accorded in a perfunctory manner is also not sustainable. Undisputedly, final assessment order has already been passed on 23.09.2021." 6. While recording as aforesaid, the learned Single Judge, at paragraph 10, observed that writ petition can be entertained in exceptional circumstances and the case presented by the petitioner was not a case of that kind which required invocation of power under Article 226 of the Constitution of India and holding thus, relegated the petitioner to avail alternative remedy available under Section 246(A) of the Act of 1961. 7. Mr. Goyal submits that the reasons for initiating proceeding under Section 148 of the Act of 1961 was not furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraphs 6 and 7 ought not to have been recorded. 11. We are not inclined to examine in the present proceeding whether the findings recorded by the learned Single Judge is correct or not, as we have opined that the petitioner may avail alternative remedy. 12. In order not to cause any prejudice to the petitioner, we make it clear that the findings recorded by the learned Single Judge will not come in the way of the petitioner urging the very same points as well as other points before the appellate authority and the appellate authority, without being influenced by any such findings recorded by the learned Single Judge, in the event of filing of any appeal, shall decide the same in accordance with law. 13. The appeal may be presented with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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