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TMI Blog2004 (3) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneous - In these circumstances, this court would not like to exercise its writ jurisdiction and hence the petition is dismissed. - - - - - Dated:- 15-3-2004 - Judge(s) : B. C. PATEL., BADAR DURREZ AHMED. JUDGMENT This writ petition is filed against the order made by the Commissioner of Income-tax, Delhi, on October 31, 2003, in exercise of his revisional jurisdiction. From the order it transpires that a return was filed by the petitioner declaring loss of Rs. 2,65,590. The source of income was dividend which amounted to Rs. 4,34,166. The Assessing Officer completed the assessment under section 143(3) of the Income-tax Act, 1961 (for short "the Act"), on January 23, 2003, and assessed the net loss of Rs. 1,16,630 after disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss and claimed net income of Rs. 1,68,579. Counsel states that the order is not in accordance with law and, therefore, he has approached this court and there is no other remedy and therefore this court has jurisdiction. One must remember the distinction between "appeal" and "revision". Both the powers are required to be exercised in a manner indicated in law. Revisional powers are to be exercised very sparingly, more particularly when an appellate forum is provided. Moreover, we are here considering the question of issuance of a writ of certiorari. One of us (Ahmed J.) recently had an occasion to examine the scope and nature of writ of certiorari in Ishwar Industries ltd. v. Union of India-C. W. P. No. 2840 of 1987 decided on March 5, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exercised through writs of certiorari goes on two points, as has been expressed by Lord Sumner in King v. Nat Bell Liquors Ltd. [1922] 2 AC 128,156. One is the area of inferior jurisdiction and the qualifications and conditions of its exercise; the other is the observance of law in the course of its exercise. These two heads normally cover all the grounds on which a writ of certiorari could be demanded. In fact, there is little difficulty in the enunciation of the principles, the difficulty really arises in applying the principles to the facts of a particular case." Thereafter, the court further held that certiorari may lie and is generally granted when a court has acted without or in excess of its jurisdiction. The want of jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fundamental rights or there has been a violation of rules of natural justice or where the tribunal acted under a provision of law, which is ultra vires, then notwithstanding the existence of an alternative remedy, the High Court can exercise its jurisdiction to grant relief." In our opinion, the impugned order is not without jurisdiction nor is it palpably erroneous. The only point canvassed by learned counsel for the petitioner is that the Commissioner has committed an error of law in the factual matrix of the case. In a writ of certiorari, even if we were to agree with the petitioner after considering the matter in detail, as cautioned by the Supreme Court, we could not substitute our views for those of the Commissioner of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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