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TMI Blog2017 (2) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate for this Court to go into various aspects of the matter and entertain the writ petition, merely because in some other case the writ petition is pending consideration. In the present case, once we find that a statutory remedy of appeal is available to the petitioner it is not appropriate to take any indulgence in the matter bypassing the statutory remedy available. - Writ Petition No. 1098 of 2017 - - - Dated:- 25-1-2017 - Rajendra Menon (ACJ) And H. P. Singh, JJ. JUDGMENT Rajendra Menon (ACJ) Challenge in this writ petition under Article 226 of the Constitution of India is made to a reassessment order dated 30.12.2016 passed by the Income Tax authorities in proceedings held after a notice was issued under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on the basis of such inadmissible evidence is clearly unsustainable. Further reference is made to another judgment of the Supreme Court in the case of Jeans Knit (P.) Ltd. Vs. Deputy Commissioner of Income Tax, Bangalore, [2017] 77 Taxman 176 (SC), to say that the proceedings initiated in this case under Section 147 is unsustainable and, therefore, interference can be made in the writ petition. 3. Shri Sumit Nema, learned counsel further invites our attention to a pending writ petition before this Court being W.P.No.10241/2016 (Malay Shrivastava Vs. The Deputy Commissioner of Income Tax) and argues that in the said case which arises out of the same search and seizure operation, the assessment order is under challenge and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment is passed and when against the order of assessment the remedy of appeal are available both to the Commissioner Income Tax, the Income Tax Appellate Tribunal and thereafter under Section 260-A to the High Court. Similarly, in the case of Jeans Knit (P.) Ltd. (supra) interference at the stage of issuance of notice under Section 148 of the Income Tax was considered and the question was with regard to recording reasons for reopening of assessment. In this case, that stage of show cause notice under Section 148 is already over. The show cause notice under Section 148 was issued on 27.03.2014 and the petitioner raised the objection to the same on 23.04.2014. This was rejected and thereafter assessment proceedings were held and now the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings held under Section 147 has attained finality in view of the assessment order made vide Annexure P-25 on 30.12.2016, it is not appropriate for this Court to go into various aspects of the matter and entertain the writ petition, merely because in some other case like Malay Shrivastava (supra), the writ petition is pending consideration. 6. In the present case, once we find that a statutory remedy of appeal is available to the petitioner and in view of the law laid down by the Supreme Court in the case of Chhabil Dass Agarwal (supra) and Vijaybhai N. Chandrani (supra), the statutory remedy is available to the petitioner, it is not appropriate to take any indulgence in the matter bypassing the statutory remedy available. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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