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TMI Blog2019 (7) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for filing an appeal under Section 246A of IT Act. Even after such exclusion, if there is a delay, it is open to the writ petitioner to seek condonation of the same under Section 249(3) of IT Act and such a prayer for condonation of delay shall be dealt with by the Appellate Authority on its own merits. This writ petition is disposed of, leaving it open to the writ petitioner to avail alternate remedy of statutory appeal to Commissioner (Appeals) under Section 246A of IT Act, in the manner set out supra in this order. - W.P.No.3388 of 2019 And W.M.P.Nos.3670 & 3671 of 2019 - - - Dated:- 18-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.B.Raveendran For the Respondent : Mr.A.N.R.Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The pivotal submission is that the writ petitioner being a Cooperative Society, is entitled to various deductions enlisted / adumbrated under Section 80P of IT Act. That Cooperative Societies akin to the writ petitioner, which are registered under TNCS Act are entitled to claim deductions under various heads adumbrated under Section 80P of IT Act has been laid down by this Court in Commissioner of Income Tax, Salem Vs. Tiruchengode Agricultural Producers Cooperative Marketing Society Ltd., [hereinafter 'Tiruchengode Agricultural Producers Cooperative Marketing Society case' for brevity] vide order dated 02.08.2016 made in Tax Case Appeal Numbers.484 to 487 and 490 of 2016. 'Tax Case Appeals' shall be referred to as &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that Cooperative Societies akin to the writ petitioner are entitled to claim deductions under various heads adumbrated under Section 80P of IT Act, the same does not survive. However, this Court is informed that Income Tax Department is carrying both Tiruchengode Agricultural Producers Cooperative Marketing Society case and Veerakeralam Primary Agricultural Co-operative Credit Society orders in TCAs to Hon'ble Supreme Court. On this basis, this Court has passed an order dated 27.06.2019 in W.P.No.2552 of 2019 etc., batch interalia to the effect that this question is subject to outcome of the Special Leave Petitions said to have been filed by the department. To be noted, this aforesaid order dated 27.06.2019 in W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. Before parting with this case, it is necessary to mention that alternate remedy rule qua exercise of writ jurisdiction is a self imposed restraint. It is a rule of discretion and it is not a rule of compulsion. Though it is not an absolute rule, Hon'ble Supreme Court in Satyawati Tandon Case [United Bank of India Vs. Satyawati Tondon and others reported in (2010) 8 SCC 110] held that it should be exercised with greater rigour in fiscal law statutes. More importantly, in Satyawati Tondon case, Hon'ble Supreme Court held that such a rule has to be applied with utmost rigour when it comes to cases involving taxes, cess, fees etc., In other words, when it comes to fiscal statutes, these rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of the public dues, etc., the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasijudicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. 55.It is a matter of serious concern that despite repeated pronouncement of this Court, the High Courts continue to ignore the availability of statutory r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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