9911796707
TMI Blog2015 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, 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 Rs. 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 of Commissioner of Income-tax v. Mehsana District Cooperative Milk Producers Union Ltd., (2006) 282 ITR 24, the petitioner has thought it fit to challenge the impugned order to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 there being an alternative statutory remedy, it may be necessary to address the same at the outset. 6. The Supreme Court in Union of India v. T. R. Varma, 1958 SCR 499, held that it is wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round 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 have assumed jurisdiction which they do not possess can be the grounds on which the writ petitions can be entertained. But normally, the High Court should not entertain writ petitions unless it is sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 decision of the jurisdictional High Court was not applicable to the facts of the case, nor as to why he was required to depart from the consistent view adopted in the previous years, has held that the expens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 itself an objectionable phrase - and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. If this healthy rule is not followed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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