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TMI Blog2015 (12) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer is not something that still entitles the appellant to bye- pass the alternative remedy of appeal. Therefore despite the fact that we are unable to approve the manner in which the Assessing Officer dealt with the objections, we do not wish to entertain the writ appeals - appeal dismissed - decided against appellant. - W.A.(MD)No.1372 of 2015, W.A.(MD)No.1373 of 2015, W.A.(MD) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notices dated 09.02.2015 in respect of the assessment years 2011-12, 2012-13 and 2013-14, on the basis of surprise inspection conducted by the officials of Enforcement Wing. The pre-revision notices were challenged by the appellant in a batch of three writ petitions in W.P(MD)Nos.2444 to 2446 of 2015 on the file of this Court. The grievance of the appellant in those writ petitions was that they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitions in W.P(MD)Nos.20162 to 20164 of 2015. They were dismissed by a learned Judge on the ground of availability of alternative remedy. Hence the present appeals. 7. The alternative remedy of appeal could be bye-passed only under three contingencies, namely, (i) violation of principles of natural justice; (ii) lack of jurisdiction on the part of the Assessing Officer; and (iii) lack of compe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is not only poor in linguistic but also poor in taste. 10. Therefore we cannot completely discard the grievance of the appellant about the manner in which the Assessing Officer passed the orders, as unjustified. 11. But unfortunately the grievance of the appellant as against the Assessing Officer is not something that still entitles the appellant to bye- pass the alternative remedy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all file statutory appeals within a period of four weeks from the date of receipt of a copy of this judgment, along with 25% of the tax demanded under the impugned assessment orders; (ii) Upon filing of such appeals, together with 25% of the tax demanded, the appellate authority shall deal with the appeals independently with reference to the facts as well as law and dispose of them within furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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