9911796707
TMI Blog2021 (6) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... and law is to be decided with reference to the original documents and evidences by the appellate authority in the present case, as statutory appeal is contemplated under the provisions of the Income Tax Act. Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. It is to be ensured that there is an imminent threat or gross injustice warranting urgent relief to be granted. Mere violation of principles of natural justice is insufficient to entertain a writ proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice to the parties approaching the Court of law. The point of delay may be an acceptable ground for the purpose of entertaining a Writ Petition. The practise of filing the Writ Petition without exhausting the statutory remedies are in ascending mode and such Writ Petitions are filed with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. The 2nd Writ Petition is filed challenging the original assessment order. Thus, the petitioner is at liberty to prefer an appeal contemplated under the statute for redressal of his grievances by following the procedures.The petitioner is at liberty to prefer such an appeal within a period of four weeks from the date of receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. However, it is brought to the notice of this Court that the assessment order was passed by the competent authority and therefore, the writ petitioner was constrained to file another writ petition in W.P.No.10211 of 2015 challenging the assessment order passed by the Assistant Commissioner of Income Tax (OSD) in proceedings dated 25.03.2015. 3. The learned counsel for the petitioner strenuously contended that though an assessment order was passed, the grounds raised in the first Writ Petition filed in W.P.No.8761 of 2015 holds good and the grounds raised is the basis for the case of the petitioner. The said grounds are to be considered even with reference to the assessment order passed subsequently during the pendency of the first Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of legislation providing an appellate remedy cannot be diluted nor the benefit be denied to the aggrieved person to exhaust the same. The statutory appellate authorities are the final fact finding authorities. Thus, the finding to be made by such appellate authorities with reference to the documents and evidences are of paramount importance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. 6. The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 2nd Writ Petition is filed challenging the original assessment order. Thus, the petitioner is at liberty to prefer an appeal contemplated under the statute for redressal of his grievances by following the procedures. The petitioner is at liberty to prefer such an appeal within a period of four weeks from the date of receipt of a copy of this order. The appellate authority in the event of receiving any appeal from the petitioner, shall entertain the same, condone the delay if any, and adjudicate the appeal on merits, in accordance with law and by affording opportunity to the parties concerned as expeditiously as possible. 9. With these directions, both the Writ Petitions stand disposed of. No costs. Consequently, connected Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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