TMI Blog2023 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... cated at the time of the reassessment proceedings. We say so because when a jurisdictional issue is raised before the writ Court, even assuming an alternative remedy is available, it will not operate as an absolute bar for entertaining the writ petition as jurisdictional issue goes to the root of the matter and it is one of the exceptional factors carved out by the Hon ble Supreme Court for exercise of jurisdiction under Article 226 of the Constitution of India. Therefore, we are of the view that the learned Single Bench ought to have considered the correctness of the order impugned before it qua the grounds which were canvassed by the assessee/appellant in his reply to the notice issued under Section 148A(b) of the Act. Assumption o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds in this appeal but also the averments raised in the writ petition. - APOT/185/2022, IA No.GA/1/2022 - - - Dated:- 16-1-2023 - THE HON BLE JUSTICE T.S. SIVAGNANAM And THE HON BLE JUSTICE HIRANMAY BHATTACHARYYA For the Appellant : Mr. Pratyush Jhunjhunwala, Adv., Mr. S. Rudra, Adv. For the Respondent : Mr. Vipul Kundalia, Adv., Mr. Amit Sharma, Adv. ORDER The Court : We have heard Mr. Pratyush Jhunjhunwala, learned counsel assisted by Mr. Samit Rudra, learned Advocate appearing for the appellant and Mr. Vipul Kundalia, learned standing counsel assisted by Mr. Amit Sharma, learned Advocate appearing for the respondent. This intra-court appeal filed by the petitioner is directed against the order dated 6th Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. We say so because when a jurisdictional issue is raised before the writ Court, even assuming an alternative remedy is available, it will not operate as an absolute bar for entertaining the writ petition as jurisdictional issue goes to the root of the matter and it is one of the exceptional factors carved out by the Hon ble Supreme Court for exercise of jurisdiction under Article 226 of the Constitution of India. Therefore, we are of the view that the learned Single Bench ought to have considered the correctness of the order impugned before it qua the grounds which were canvassed by the assessee/appellant in his reply to the notice issued under Section 148A(b) of the Act. We also find that the assessee has questioned the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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