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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 ..... ), on January 23, 2003, and assessed the net loss of Rs. 1,16,630 after disallowance of expenses of Rs. 1,48,957. Subsequently, proceedings under section 148 of the Act came to be initiated. An order under section 154 of the Act also came to be passed. An appeal has also been filed by the assessee. However, there is a dispute whether the appeal has been filed against the order under section 154 or against the assessment order under section 143(3) of the Act. The stand of the assessee is that appeal is not preferred against the order made under section 143(3) of the Act. The assessee has requested the Commissioner, inter alia, to direct the Assessing Officer to revise the assessment order and grant it relief of Rs. 1,48,957. Against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es ltd. v. Union of India-C. W. P. No. 2840 of 1987 decided on March 5, 2004. In that decision it was observed that in the case of T. C. Basappa v. T. Nagappa [1955] 1 SCR 250, a Constitution Bench of the Supreme Court analysed the nature of writ of certiorari. At page 256 of the report, it is stated that one of the fundamental principles in regard to the issuing of a writ of certiorari is, that the writ can be availed of only to remove or adjudicate on the validity of judicial acts. The expression "judicial acts" includes the exercise of the quasi-judicial functions by administrative bodies or other authorities or persons obliged to exercise such functions and is used in contrast with what are purely ministerial acts. The Supreme Court f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted without or in excess of its jurisdiction. The want of jurisdiction may arise from the nature of the subject-matter or proceeding or from the absence of some preliminary proceeding or the court itself may not be legally constituted or suffer from certain disability by reason of extraneous circumstances. When the jurisdiction of the court depends upon the existence of some collateral facts, it is well settled that the court cannot by a wrong decision of the fact give it jurisdiction which it would not otherwise possess. The court further clarified that it is a patent error which can be corrected by certiorari but not a mere wrong decision. The Supreme Court further observed as under: "The essential features of the remedy by way of certio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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