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TMI Blog2024 (5) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... lcutta and another (Civil Appeal No. 197 of 1954, date of decision 01.11.1960), to submit that the High Court can investigate existence of one of the conditions for exercise of jurisdiction under Section 34 of the Income Tax Act, 1961 (for short "the Act of 1961"), whereas learned counsel appearing on behalf of the respondents has invited attention to the judgment passed by the Hon'ble Apex Court in The State of Maharashtra and others versus Greatship (India) Limited 2022(13) Scale 770 as well as The State of Madhya Pradesh and another versus M/s Commercial Engineers and Body Building Company Limited 2022(14) Scale 920, to submit that availability of alternate statutory remedy would be a sufficient ground of judicial prudence to refrain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ Court may entertain a plea challenging such assessments done without jurisdiction. 4. The Hon'ble Supreme Court in case of The State of Maharashtra and others versus Greatship (India) Limited (supra) has examined the issue at length after referring to the law as laid down by the Apex Court from time to time and thus held as under:- 7. Applying the law laid down by this Court in the aforesaid decision, the High Court has seriously erred in entertaining the writ petition under Article 226 of the Constitution of India against the assessment order, bypassing the statutory remedies. 8. Now so far as the reliance placed upon the decisions of this Court by the learned Senior Advocate appearing on behalf of the respondent, referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 226 of the Constitution of India against the Assessment Order denying the benefit of Input rebate is unsustainable and the same deserves to be quashed and set aside and the original writ petitioner is to be relegated to prefer an appeal against the Assessment Order dated 28.02.2015 passed by the Divisional Deputy Commissioner, Commercial Tax, Jabalpur, which may be available under Section 46(1) of the MP VAT Act, 2002." 6. In view of the above facts and circumstances as well as the recent pronouncements, this Court refrains from entertaining the present writ petition. Consequently, the present petition is hereby dismissed. 7. It is made clear that the period for filing of appeal has expired, however, in the circumstances, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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