TMI Blog2014 (5) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice issued to the petitioner was in respect of section 194H alone. In the present case, as noticed above, apart from section 194H, the notice was issued under various other provisions of the Act. The impugned order elaborately deals with each of the provisions and has found that the assessee has failed to deduct TDS under each of these heads. As various factual aspects relating to the imposition of duty under these sections have been raised in this petition, we do not consider it appropriate to entertain this petition as the petitioner has available the statutory alternative remedies. Though it has been contended by petitioners that the principles of natural justice have been violated as adequate opportunity has not been given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shwant Chandrachud, Chief Justice and Hon'ble Dilip Gupta, J. Counsel for Petitioner :- Ritvik Upadhya,V.K. Upadhya ORDER This petition which has been filed under Article 226 of the Constitution seeks the quashing of the order dated 31 March 2014 passed by the Deputy Commissioner of Income Tax (TDS), Kanpur under section 201(1)/201(1A) of the Income Tax Act, 1961. The petitioner has also sought the quashing of the consequential notice of demand. The assessee has been treated as an assessee in default in respect of a demand of Rs.38,78,72,323/- for the Financial Year 2011-12. A preliminary objection has been raised by learned counsel appearing for the Revenue that the petitioner has two statutory alternative remedies ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the petitioner has a statutory alternative remedy of filing an appeal before the Commissioner of Income Tax and a further appeal to the Income Tax Appellate Tribunal, if required. In the judgment rendered in Jagran Prakashan (supra), the notice issued to the petitioner was in respect of section 194H alone. In the present case, as noticed above, apart from section 194H, the notice was issued under various other provisions of the Act. The impugned order elaborately deals with each of the provisions and has found that the assessee has failed to deduct TDS under each of these heads. The total demand payable by the assessee has been computed as follows:- Head Short Charge u/s 201(1) Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.3,57,17,548/- Rs.85,72,211/- Rs.4,42,89,759/- Sales Promotion Expenses Rs.4,68,22,150/- Rs.1,12,37,316/- Rs.5,80,59,466/- Payment to Auditors Rs.8,06,441/- Rs.1,93,545/- Rs.9,99,986/- Interest on Borrowing Rs.90,59,449/- Rs.21,74,267/- Rs.1,12,33,716/- Interest Expenses Rs.10,58,547/- Rs.2,54,051/- Rs.13,12,598/- Other Borrowing Cost Rs.3,39,158/- Rs.81,397/- R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it can be said that this Court has recognised some exceptions to the rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case (AIR 1964 SC 1419), Titagarh Paper Mills case [(1983) 2 SCC 433] and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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