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TMI Blog2016 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... rest payable for the assessment year 2009-10. 2. Learned counsel for the petitioner relying upon the Circular issued by the Department vide Circular No.05/ 08- 09, dated 07.07.2008 and the decision of a Division Bench of this Court in the case of M/s. Jones Lang Lasalle Property Consultant India (P) Ltd., -vs- The State of Karnataka, in STA No.2/2016 and other connected cases decided on 22.02.2016 submits that once the revised return was filed by the assessee even beyond the period of six months declaring the additional tax liability, then the return filed should be accepted giving input tax credit, which is not given in the impugned order and therefore the impugned order is unsustainable. 3. This Court in the case of Pharpur Cooli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to remand the case back to the Assessing Authority as against the power to pass such orders as he thinks fit, as enumerated in sub-sec.(6)(a)(ii) of S.62, does not entitle the petitioner assessee to invoke the extra-ordinary jurisdiction of this Court under Art.226 of the Constitution of India against the assessment order itself. There is no conflict between these two sub-sections of S.62 and on the other hand, it will save rounds of litigation and will permit and compel the appellate authority to apply his mind to the merits of the case instead of just remanding it back the learned Assessing Authority. 8 While the settled parameters for invoking the writ jurisdiction against the appealable orders are not satisfied in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding on the Department Authorities and claim the requisite relief before the Appellate Authority. That does not perse mean that against appealable orders of reassessment, directly a writ petition should be entertained in all cases by this Court under Article 226 of the Constitution of India.
These may be certain questions of facts, while may have to be established before the departmental authorities with the help of evidence produced by the assessee and findings of facts to be arrived at by the concerned authorities before the desired relief may be given to the assessee.
5. The writ petition is therefore dismissed in view of the adequate and efficacious alternative remedy available to the petitioner. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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