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2024 (5) TMI 350 - PUNJAB AND HARYANA HIGH COURTValidity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - conditions for exercise of jurisdiction by HC - writ petition contending that the provisions of section 69C read with section 115BBE of the Act could not be invoked and the show-cause notice did not refer to these provisions - petitioner submits that the AO has failed to give sufficient time to the petitioner while issuing notice u/s 69C - HELD THAT:- Considering that factual aspects are involved, this Court would refrain from entering into a fishing enquiry while examining a case under writ jurisdiction. We also notice that the judgment cited by the learned counsel of Full Bench of the Hon'ble Supreme Court of India in Calcutta Discount Co. Ltd. [1960 (11) TMI 8 - SUPREME COURT] is with regard to the issue where the concerned Income Tax Officer acted without jurisdiction and in these circumstances Supreme Court held that the writ Court may entertain a plea challenging such assessments done without jurisdiction. The Hon'ble Supreme Court in case of The State of Maharashtra and others versus Greatship (India) Limited [2022 (9) TMI 896 - SUPREME COURT] as held High Court has seriously erred in entertaining the writ petition against the assessment order. The High Court ought to have relegated the writ petitioner assessee to avail the statutory remedy of appeal and thereafter to avail other remedies provided under the statute. Similarly, in case of The State of Madhya Pradesh and another versus M/s Commercial Engineers and Body Building Company Limited [2022 (10) TMI 576 - SUPREME COURT] the issue was regarding maintainability of writ petition in relation to tax matters where statutory remedy of appeal is available and it was held that the impugned judgment and order passed by the High Court entertaining the writ petition under Article 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. This Court refrains from entertaining the present writ petition. Consequently, the present petition is hereby dismissed. It is made clear that the period for filing of appeal has expired, however, in the circumstances, the appellate authority is directed to hear the appeal on merit if it is filed within a period of 15 days subject to making pre-deposits if required in law.
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