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TMI Blog2004 (1) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier, has filed the reply/objection to the show-cause notice. The writ petitions, thus, otherwise also, are not maintainable - - - - - Dated:- 9-1-2004 - Judge(s) : S. K. KESHOTE., SHASHI KANT SHARMA. JUDGMENT The judgment of the court was delivered by S. K. KESHOTE J. -A request has been made on behalf of the appellant in these matters that Shri N. M. Ranka, senior advocate, is not available and thus, the hearing thereof may be deferred. We do not find any justification in this prayer made for deferment of hearing of these appeals. There are other advocates on behalf of the appellants as it appears from the title of the special appeals. As per the title, Sarvashri J. K. Ranka, Sanjeev Kumar Singhal, R. K. Yadav, Sunil Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valid and ineffective in law. Another ground raised to challenge this notice that it is bad on account of non-sanction as required under section 151 of the Act, 1961. After receipt of the notice of the writ petition, it is true that the Department did not file reply thereto, but raised a preliminary objection regarding maintainability of the writ petition in writing. It is not in dispute that in response to the notice dated January 8, 2002, (annexure 1) the appellant made a representation dated January 13, 2002, (annexure 2) which is pending for decision before the Assessing Officer. We are satisfied that the appellant has got a statutory remedy against the reassessment proceedings initiated against it; filed objections against reop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Additional Commissioner is the superior officer in the hierarchy than the Joint Commissioner in the Department. Certainly, the superior officer in the hierarchy is competent to issue sanction for issuance of the notices to the assessee under section 148 of the Act, 1961. That apart, the grounds on which the appellant sought to challenge the validity, propriety and correctness of the notices issued to it under section 148 of the Act, 1961 by the Department are not such which may justify any interference of this court under article 226 of the Constitution of India. The jurisdiction under article 226 of the Constitution of India, which is an extraordinary and equitable one, is permissible to be exercised against show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question. That too the appellant has failed to establish before the learned single judge and also before us. It is appropriate in the matter that the appellant should avail of alternative remedy and show-cause against the same before the authority concerned and that has been done. It is also open to the appellant to take up the objection regarding jurisdiction in the reply to the show cause notice. It is not gainsaid and stated at the cost of repetition, in the event of any adverse decision, it will be certainly open to the appellant to assail the same in the appeals. Leaving that apart, it is a case where the alternative remedy of filing of the objections against show-cause notice available to the appellant has been availed of. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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