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TMI Blog2013 (4) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... sment orders on the figure (3) of words "section 16 (3)". As nothing turns upon this overwriting, it cannot be taken into account and leave the matter as it is. No merit in the argument of the petitioners as point raised by the petitioners is more technical in nature than substantial one. As decided in United Bank of India Vs. Satyawati Tondon and others (2010 (7) TMI 829 - SUPREME COURT) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll these petitioners have been assessed individually by separate assessment orders but as they are raising a common question of law, the present joint petition on their behalf may be considered by the High Court. It appears that the Wealth Tax Officer issued notices dated 1st of February, 2013 under section 16(4) of the Wealth Tax Act, 1957 (hereinafter referred to as the Act) asking the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set, Shri Bharat Ji Agrawal, learned Senior Counsel for the respondents, raised a preliminary objection and submits that the petitioners have an alternative remedy by way of appeal under the Act and they should be relegated to accordingly. Strong reliance was placed on United Bank of India Vs. Satyawati Tondon and others , (2010) 8 SCC 110. Sri Pradeep Agarwal assisted by Sri Krishna Agarwal, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned assessment orders the relevant section 16(5) should have been mentioned in place of section 16(3). He could not give any reply. The learned counsel for the petitioners could not show any prejudice even a wrong provision has been mentioned in the assessment orders. It is an acknowledged legal position that if a source of power can be traced, the mere mentioning of wrong section wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax matters, the court must insist that before availing remedy under Article 226 of the Constitution of India, a person must exhaust the remedies available under the relevant statutes vide para-43. Having regard to above discussion, we decline to entertain the present writ petition as the petitioners have adequate alternative remedy by way of appeal. In the result, the writ petition is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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