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TMI Blog2015 (10) TMI 1730X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellants to go to the appellate authority and exhaust all statutory remedies - based upon the orders passed by the High Court on 17.7.2013 in a batch of writ petitions upholding the Constitutional validity of Section 19(20) and also based upon the representations of the association of manufacturers and traders, the Commissioner has directed in his circular that the provisions of Section 19(20) have nothing to do with the levy of tax on the discount, which has to be dealt with independently as per the provisions of the Act - Assistant Commissioner (CT) in Surapattu Assessment Circle had granted the benefit of the circular to one of the sister concerns. - Appellants is entitled to by-pass the alternative remedy of appeal - Matter rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .6.2015 and 01.7.2015 even at the stage of admission, on the short ground that as against the orders of assessment, the appellants have statutory remedies of appeal. Therefore, the appellants have come up with the above writ appeals. 5. The only ground on which the appellants challenge the orders of the learned Judge is that when the issue raised before the Assessing Officer was on an interpretation of a circular issued by the Joint Commissioner and also covered by another decision in favour of one of the group companies, there was no necessity for the appellants to go to the appellate authority and exhaust all statutory remedies. 6. Reliance is placed upon a circular issued by the Commissioner of Commercial Taxes on 4.11.2013. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on 31.3.2015 in respect of M/s.Sree Laxmi Traders for the aforesaid assessment years, are filed before us. Those orders show that the Assistant Commissioner (CT) in Surapattu Assessment Circle had granted the benefit of the circular to one of the sister concerns. 10. In such circumstances, the only contention raised by the appellants in their writ petitions and in these writ appeals is that two different assessing officers cannot take two different views in respect of companies, which form part of the same group companies. 11. This is a contention, which, in our considered view, entitles the appellants to by-pass the alternative remedy of appeal. 12. It is true that in exercise of jurisdiction under Article 226, this Court w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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