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TMI Blog2017 (7) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... alternate remedy and the Courts have carved out exceptional circumstances where the High Court can exercise jurisdiction under Article 226 of the Constitution, despite existence of an alternate remedy. Therefore, the facts of the each case have to be gone into to decide as to whether the petitioner should be relegated to avail the alternate remedy - the matter is remitted back to the respondent with a direction to consider the request of the petitioner for furnishing the copies of the statements and records and an opportunity of cross examination - petition allowed by way of remand. - W.P.Nos.30603 & 30604 of 2004, W.M.P.Nos.37088 & 37089 of 2004, W.V.M.P.Nos.90 & 91 of 2009 - - - Dated:- 19-7-2017 - T. S. Sivagnanam, J. For Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those transactions. In other words, in the assessment for the year 2003-04, which was impugned in W.P.No.14851 of 2005. the Assessing Officer has disbelieved all the transactions including the transactions made by the petitioner with the Government of India company, like Steel Authority of India etc. Therefore, the decision rendered 14851 of 2005, dated 03.10.2016, would equally cover in the case on hand . In the said case also, the reason for issuing a pre-revision notice was statements and records from the third parties and certain records which were collected from them. The petitioner wanted the copies of the statements and they wanted to examine those process, so as to establish that the purchases effected by them, were genuine transac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003-04, the Writ Petition was allowed by issuing certain directions. 6. Therefore, in my considered view, the earlier decision in W.P.No.14851 of 2005, would apply with full force to the present Writ Petition as well. At this stage, it would be relevant to take note of the operative portion of the order passed in W.P.No.14851 of 2005, dated 03.10.2016:- 29. The first issue to be considered is as to whether the respondent was justified in completing the assessment without affording an opportunity sought for by the petitioner. 30. It is not in dispute that the cause for issuing the pre-revision notice is the statements recorded from third parties and records collected from them. When such is the situation, the petitioner was fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole basis of revision of assessment, such material is an adverse material to the interest of the dealer. In any event, it cannot be stated that the respondent cannot rely upon those statements, but could have done so only after furnishing copies thereof to the petitioner and when the petitioner disputed the correctness of those statements, the efficacy and admissibility of those statements have to be tested, for which, an opportunity of cross examination ought to have been afforded. 34. Admittedly, the petitioner submitted their objections to the pre-revision notice vide their letter dated 9.12.2004. They are only interim reply. In the interim reply, the petitioner had clearly set out as to what are the records required by them and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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