9911796707
TMI Blog2000 (3) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... dia seeking issuance of appropriate writ for quashing four notices dated March 23, 1987, (annexures-I, J, K and L), issued by the Assistant Commissioner of Wealth-tax, Indore (respondent No. 1), under section 17 of the Wealth-tax Act, 1957 (for short, "the Act"). It may be noted at the outset that the petitioner-assessee has in response to the said notices filed the returns for the said reassess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings for reassessment under section 17(1)(a) of the Act. It was further contended that the proposed reassessment was barred by limitation, as provided by section 17A of the Act. The respondents have filed a return in oppugnation of the averments made in the petition. A preliminary objection is taken as to the tenability of this petition on the ground of existence of alternative remedy. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt should not normally permit such persons to ventilate their specified grievances before it by entertaining petitions under article 226 of the Constitution is a legal position which is too well settled." In Thansingh Nathmal v. Superintendent of Taxes, AIR 1964 SC 1419 ; [1964] 15 STC 468, the apex court dealing with the question as to how the discretionary jurisdiction of a High Court under ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . . . Where it is open to the aggrieved petitioner to move another Tribunal, or even itself in another jurisdiction for obtaining redress in the manner provided by a statute, the High Court normally will not permit, by entertaining a petition under article 226 of the Constitution the machinery created under the statute to be by-passed, and will leave the party applying to it to seek resort to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r redressal of grievances of the assessees inasmuch as the orders passed by the Assessing Officer can be challenged in appeal firstly before the Deputy Commissioner (Appeals) and then before the Appellate Tribunal, under sections 23 and 24 of the Act. There is also a provision for revision by the Commissioner and reference can also be made to this court on law points. In the result, I decline in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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