9911796707
TMI Blog1990 (4) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... any for its research and development department. The petition was admitted on April 21, 1987, when the interim order as under was passed : "Leave to amend as per draft and figures in prayers. Rule returnable on June 8, 1987. Interim order in terms of prayer (c). Certificate to be issued forthwith on the petitioner's undertaking to this court to furnish bank guarantee of a nationalised bank for Rs. 1.8 lakhs within two weeks. Bank guarantee to be furnished to the satisfaction of the Protho. The petitioner states that he is willing to be treated as an agent under section 163(1)(c) of the Income-tax Act regarding the payments in question. Respondents apply for stay of interim order. Application rejected." It is common ground that the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders under section 197(1) dated April 16, 1987, have not been acted upon and perhaps cannot be acted upon now as the payments have already been made without deduction of tax in terms of the interim order passed by this court. The fact that the petitioner has been treated as an agent for them also under section 163(1)(c) prima facie indicates that the Department is seeking to recover tax payable, if any, by the foreign technicians through the petitioner as an agent under section 163(1)(c). In view of the statement on behalf of the petitioner recorded while granting the interim order, the petitioner cannot certainly make a grievance against being treated as agent. This court cannot decide the question on the assumption that the Department ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of improper or erroneous orders made by the Revenue authorities It is for the Revenue authorities to ascertain the facts applicable to a particular situation, and to grant appropriate relief in the matter of assessment of tax. Resort to the High Court in exercise of its extraordinary jurisdiction conferred or recognised by the Constitution in matters relating to assessment, levy and collection of income-tax may be permitted only when questions of infringement of fundamental rights arise, or where on undisputed facts the taxing authorities are shown to have assumed jurisdiction which they do not possess. In attempting to bypass the provisions of the Income-tax Act by inviting the High Court to decide questions which are primarily wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile noticing those decisions have tried to bypass those decisions. But, it is needless to go into that question now. It cannot be said that the High Court had no jurisdiction to entertain the writ petitions though it should not have exercised its discretion in favour of the assessee in view of the adequate alternative remedy they had." There is then a decision of this court in the case of Mancharrao Narsingrao Heble v. Union of India [1985] 151 ITR 304 in which the learned judge, after referring to similar observations of the Supreme Court in the case of Titaghur Paper Mills Co. Ltd. v. State of Orissa [1983] 142 ITR 663, dismissed the petition observing(headnote) : "It is undoubtedly true that the High Court has jurisdiction under arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
