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TMI Blog2019 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions, the right is conditioned/curtailed and that the litigant can avail his right of appeal subject to complying with such conditions if any. That being so, the explanation offered by the petitioners for not availing the statutory appeal remedy, does not constitute a valid ground. The contention of the petitioner that he had sought for reasons for issuing the impugned notices from the Revenue and that the said solicitation having not been complied with, the action of the Revenue is vulnerable, is sustainable. However, much is not deliberated on this issue in as much as the learned counsel for the Revenue fairly submits that the petitioner would be furnished the reasons in view of the fact that he has now filed the Returns. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T-IT) - - - Dated:- 4-4-2019 - MR. KRISHNA S. DIXIT J. Petitioner (By Sri Sangram S.Kulkarni Sri Pramod Y. Vaidya, Advocates) Respondents (By Sri Y.V.Raviraj, Advocate) These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India, praying to quash the impugned noticed dated 11.09.2017 issued by the respondent No.1 the Income Come Tax Officer, Ward No.1, Nippani, vide Annexures-A to A5 and also quash the notice dated 10.10.2018 issued by the respondent No.1 the Income Tax Officer Ward No.1, Nippani, denying to furnish the reasons for issuance of notice under Section 153A to the petitioner vide Annexure-D bearing No.F.No.ITO.W-1/NPN/153A/2018-19; and issue a writ of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no Returns were filed. That being so, petitioner being an honest tax payer is entitled to the relief at the hands of this Court. 5. Learned panel counsel for the Revenue banking upon the decisions of the Apex Court, opposes the writ petitions inter alia contending that the petitioner has an alternate and efficacious remedy of appeal provided by the Income Tax Act, 1961. No explanation is offered by the petitioner in his pleadings as to why this remedy cannot be availed. It is a settled position of law that, in all disputes arising from the fiscal legislations, ordinarily, the writ jurisdiction is not invocable, of course, subject to all just exceptions, within which the case of the petitioner does not fit. On the basis of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ternate remedy. 9. The Constitution Bench of the Apex Court in the case of Garikapati Veeraya V. N.Subbiah Choudhry and Other reported in AIR 1957 SC 540, has held that the right of appeal is a creature of law and where the law prescribes certain conditions, the right is conditioned/curtailed and that the litigant can avail his right of appeal subject to complying with such conditions if any. That being so, the explanation offered by the petitioners for not availing the statutory appeal remedy, does not constitute a valid ground. 10. The above apart, the Apex Court, in the case of Commissioner of Income Tax Vs. Chhabil Dass Agarwal (Civil Appeal No.6704 of 2013 disposed off on 08.08.2013), at para 20, has observed as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied with, the action of the Revenue is vulnerable, is sustainable. However, much is not deliberated on this issue in as much as the learned counsel for the Revenue fairly submits that the petitioner would be furnished the reasons in view of the fact that he has now filed the Returns. 12. There is one aspect of equity which the Writ Court needs to take into account; the petitioner has invoked the writ jurisdiction of this Court much before the Re-assessment Orders were passed by the first respondent-Income Tax Officer; there appear to be some procedural defects in making these orders, as pointed out by learned counsel for the assessee; however, deeper consideration at the hands of the Appellate Authority, if and when an appeal is fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cannot be allowed to be foreclosed by a hasty recourse to coercive powers. Assessing Officers and appellate authorities perform quasi-judicial functions under the Act In the above circumstances, these writ petitions succeed in part; the respondent-Income Tax Officer shall furnish reasons to the petitioners for issuing of the subject notices forthwith; the petitioner is reserved liberty to lay challenge to the Re-assessment Orders in appeal before the Commissioner of Income Tax (Appeals) or such other competent authority within a period of four weeks; if appeals are accordingly filed, the issue of limitation and delay shall not be raised by the Appellate Authority; the petitioner shall not be coerced with the Re-assessment Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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