9911796707
TMI Blog2015 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... results in palpable injustice to the petitioner. Nonetheless, without expressing any opinion on the maintainability of the present petition, considering the fact that the petitioner has already availed of the remedy of appeal before the Commissioner of Income-tax (Appeals) against the impugned order in relation to several points, including the point involved in the present case, this court is not inclined to exercise its extraordinary jurisdiction, inasmuch as, interference by this court would result in examination of the same order, may be, on different points by the Commissioner (Appeals) as well as this court, leading to an anomalous situation. High Court must be followed by all authorities and subordinate Tribunals when it has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the jurisdictional High Court directly covering the controversy in issue as well as the assessment orders passed in the previous years and making a high pitched assessment, the petitioner has directly approached this court challenging the assessment order dated 31.03.2015 passed by the respondent Assessing Officer in relation to assessment year 2012-13, to the extent he has made an addition of ₹ 116,43,00,000/- by way of disallowance of the final installment of the price paid for milk. 2. Against the assessment order, the petitioner has already preferred an appeal before the Commissioner of Income-tax (Appeals). However, considering the conduct of the Assessing Officer in disregarding the decision of this court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opposed the petition by reiterating the contents of the affidavits-in-reply filed on behalf of the respondent. It was submitted that against the impugned order, there is an efficacious alternative statutory remedy available by way of appeal before the Commissioner (Appeals) which the petitioner has already availed of and hence, the petition deserves to be dismissed on this ground alone. On the merits of the impugned order, it was submitted that the Assessing Officer may have had reason to believe that the facts of the case in the preceding years were not the same as in the year in question and therefore, may have made the addition. 5. Since a preliminary objection has been raised to the maintainability of the petition on the ground of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al trial and the tribunals hearing the appeal or revision were merely departmental tribunals composed of persons belonging to the departmental hierarchy without adequate legal training and background and whose glaring lapses occasionally come to our notice. The superior court will ordinarily decline to interfere by issuing certiorari and all we say is that in a proper case of the kind mentioned above it has the power to do so and may and should exercise it. We say no more than that. 8. In State of H. P. v. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499, the Supreme Court held thus: Where under a statute there is an allegation of infringement of fundamental rights or when on the undisputed facts the taxing authorities are shown to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, on different points by the Commissioner (Appeals) as well as this court, leading to an anomalous situation. 10. Be that as it may, this court also cannot be oblivious of the conduct of the Assessing Officer while framing the assessment. As can be seen from the impugned order, the assessee had brought the decision of this court in Commissioner of Income-tax v. Mehsana District Cooperative Milk Producers Union Ltd., (supra) which appears to conclude the point in question in favour of the petitioner, to the notice of the Assessing Officer as well as the fact that in the preceding years, the point had been decided in its favour and no addition had been made. However, the Assessing Officer, without assigning any reason as to why the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate hierarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasijudicial issues before them, revenue officers are bound by the decisions of the appellate authorities; The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department - in it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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