9911796707
TMI Blog2012 (12) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 of the Income Tax Act, 1961 ('Act' for short) within reasonable time and did so only on 5.12.2006 and (b) the assessing officer did not afford any opportunity to the writ petitioner while framing the reassessment through the order dated 26.12.2006 on the same day on which he passed the order disposing of the objections. Ld. counsel for the writ petitioner at the outset mentioned that even though the reassessment order has not been challenged in appeal, this Court is not deprived of its jurisdiction under Article 226 to set aside the impugned order including the notice dated 31.3.2006 as well as the order disposing of the objections (26.12.2006); and the reassessment order dated 29.12.2006. It is submitted that this is because the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessing officer to deal with the objections expeditiously and thereafter proceed to pass orders in the reassessment proceedings, if maintainable, after giving a fair opportunity to the assessee. Ld. counsel relied upon certain decisions such as Techspan India (P) Ltd & Anr Vs. ITO (2006) 283 ITR 212 (Del.) as well as the judgment of the Supreme Court in Whirlphool Corporation Vs. Registrar of Trademarks & Ors. (1998) 8 SCC 1 to state that the amplitude of this Court's powers under Article 226 cannot be cut down to drive the assessee to statutory appellate remedy. A Division Bench in Techspan India (P) ltd. (supra) held as under : "Having considered the arguments of the counsel and the aforesaid decisions, I am of the opinion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or had purported to usurp jurisdiction without any legal foundation. It, however, remains a matter of discretion with the Court as to whether in a particular case, it ought to interfere or not. But, a writ petition such as the one with which we are dealing, cannot be thrown out at the threshold on the ground that it is not maintainable." 3. Ld. counsel for the petitioner also relied upon other decisions such as Sita World Travels Vs. Deputy Commissioner of Income Tax (2005) 274 ITR 186 Del, Janki Export International Vs. UOI (2005) 278 ITR 296 (Del.), S. Ujjal Singh Vs. ITO WP(C) 549/1986, Kamlesh Sharma Vs. ITO (2006) 287 ITR 337 (Del.). 4. It was lastly contended that the recent decision of this Court in Commissioner of Income Tax Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So also a court would not interfere where the grant of relief would involve investigation into disputed questions of fact. Availability of an equally efficacious alternative remedy is yet another situation where the court may refuse to step in, unless, the case involves violation of the principles of natural justice or a palpable lack of jurisdiction on the part of the authority passing the order, or a challenge to the provisions of the statute under which the impugned order has been passed. Suffice it to say that while the jurisdiction of the court is discretionary, the exercise of discretion is not uncanalised or arbitrary. The discretion has to be exercised along judicial lines. Whether or not a case for interference has been made out, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same are sought; to afford a reasonable and fair opportunity to the assessee to file his objections; and dispose of the same by a speaking order. The rest has been left to the Court's concern to be dealt within individual cases. It would be sufficient to notice that the Court did not lay down a blanket proposition that even the order of the assessing officer dealing with the objections has to be reviewed in every case where Section 147 notice is sought to be impugned. Having regard to the facts and circumstances, this Court is of the opinion that even the question whether the petitioner was afforded a reasonable opportunity could be gone into by the CIT( Appeals) before whom the appeal is pending. It is open to the assessee to urge the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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