9911796707
TMI Blog2006 (5) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... es tax, assessment order, as well as, the demand notice, inter alia, contending that the assessment order and the resultant demand notice/order are illegal, without jurisdiction and in violation of the principle of natural justice. The respondent-State has also filed counter-affidavit and has, inter alia, denied all the submissions made in the petition, contending that sufficient opportunities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Act and we would take up the last question raised on behalf of the respondent-State first. The contention raised on behalf of the petitioner is that the impugned assessment order and the resultant demand notice/order are without jurisdiction. This contention may appear to be very captivating but not convincing and it may appear very alluring but not acceptable. Needless to mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, positively, is in the negative. The assessing authority's order impugned in this petition, could not be said to be passed by an authority having no jurisdiction. There may be an error of judgment, there may be misinterpretation of the provisions and there may be some doubtful conclusion of facts but these are the issues, which can be raised appropriately and in a better way before the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parte order can better be gone into on appreciation of facts by the appellate authority as statutorily provided under section 45 of the Act. It is the settled proposition of law that the writ court, by invocation of the powers under article 226 of the Constitution of India, will be at loath when efficacious, alternative, statutory redressal is available to the assessee. It is in these conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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