TMI Blog2024 (2) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in State of H.P Ors. v. Gujarat Ambuja Cement Limited Anr.; (2005) 6 SCC 499 [ 2005 (7) TMI 353 - SUPREME COURT ] is noticed - It has been held that if an assessee approaches the High Court without availing the alternate remedy, it should be ensured that the assessee has made out a strong case or that there exist good grounds to invoke the extraordinary jurisdiction. While reiterating that Article 226 of the Constitution confers very wide powers on the High Court, it was clarified that nonetheless the remedy of writ is an absolutely discretionary remedy. The High Court, hence, can always refuse the exercise of discretion if there is an adequate and effective remedy elsewhere. Article 226 can definitely be invoke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the statute. 3. The petitioner was issued with a show-cause notice within the limitation period, based on an objection raised on audit. The petitioner replied to the same and produced the books of accounts before the Assessing Officer. The Assessing Officer, respondent no. 2, after perusal of the records, found that there is true and fair disclosure of the purchases and sales in the books of accounts. The audit objection was found to be not sustainable and an order was passed, produced as Annexure-1. 4. Again for the very same year, a notice was issued at Annexure-2, which was also responded to by production of the books of accounts and an objection. The Assessing Officer passed an order of reassessment on 31.12.2009, by Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , once on the basis of audit objection and the other on finding some defect in the returns. The first notice for reassessment was closed by the Assessing Officer himself. The second attempt to reassesses also was closed after a fresh consideration as directed in an appeal filed. Hence, insofar as the petitioner is concerned, there is no reassessment carried out and the limitation has to relate back to the original assessment, which is the self-assessment made under Section 26, in which event, the reassessment now attempted as per Annexure-6 is grossly delayed. 7. In the next writ petition, C.W.J.C. No. 9613 of 2018 concerned with assessment year 2006-07, the impugned order is also dated 23.03.2018. In the said assessment year also a prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee has made out a strong case or that there exist good grounds to invoke the extraordinary jurisdiction. While reiterating that Article 226 of the Constitution confers very wide powers on the High Court, it was clarified that nonetheless the remedy of writ is an absolutely discretionary remedy. The High Court, hence, can always refuse the exercise of discretion if there is an adequate and effective remedy elsewhere. The High Court can exercise the power only if it comes to the conclusion, that there has been breach of principles of natural justice or that due procedure required for the decision has not been adopted. The High Court would also interfere if it comes to a conclusion that there is infringement of fundamental right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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