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TMI Blog2015 (5) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals), wherein besides the assessment order it is open for the petitioner to question the legality and validity of notice under Section 147/148 of the Act, the petitioner needs to approach the appellate authority under the provisions of the Act, assumes significance. Hon'ble Supreme Court in the case of Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT], has laid down that the application/petition filed by the petitioner cannot be entertained on account of availability of effective alternative remedy - In view of the fact that post amendment the petitioner would be seeking to question the notice under Section 148 as well as assessment order, it cannot be said that the judgment in the case of Chhabil Dass Agarwal is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-alia contended on behalf of the respondents that as the petitioner has alternative remedy by way of appeal as the assessment order has been passed by the respondents on 30.3.2015, the present writ petition is not maintainable. 8. Reliance has been placed on judgment of the Hon'ble Supreme Court in the case of CIT vs. Chhabil Dass Agarwal 357 ITR 357 (SC). 9. It is submitted by learned counsel for the petitioner that as the order of assessment has been passed during the pendency of the writ petition and the notice (Annex. 4) issued by the respondents is absolutely without jurisdiction, which has led to passing of the assessment order, the petitioner is entitled to question the assessment order in the present writ petition, agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that this Court has recognized some exceptions to the rule of alternative remedy, i.e., where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal v. Supdt. of Taxes AIR 1964 SC 1419, Titaghur Paper Mills Co. Ltd. Case (supra) and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court ought not to have entertained the Writ Petition filed by the assessee, wherein he has only questioned the correctness or otherwise of the notices issued under Section 148 of the Act, the re-assessment orders passed and the consequential demand notices issued thereon. 14. In view of the principles laid down by the Hon'ble Supreme Court in the case of Chhabil Dass Agarwal (supra), the application/petition filed by the petitioner cannot be entertained on account of availability of effective alternative remedy. 15. The petitioner may approach the appellate authority within a period of 15 days. In case, the petitioner files appeal within a period of 15 days alongwith application seeking condonation of delay, the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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