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TMI Blog2021 (7) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... tution of India. The High Court need not undermine the importance of the appellate remedy, as the statute contemplates such appellate remedy with a specific intention to redress the grievances of the assessees and such a benefit need not be denied to an assessee. Various principles for exhausting the appellate remedy and the circumstances under which the High Court may dispense with the appellate remedy are considered by this Court in number of Writ Petitions. 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.In view of the facts and circumstances, the petitioner is at liberty to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.The learned Senior Standing Counsel, appearing on behalf of the respondent, objected the said contention by stating that those facts are to be adjudicated and the petitioner has filed this Writ Petition challenging the assessment order without exhausting the appellate remedy, as contemplated under Section 246 (A) of the Act. 5.This Court is of the considered opinion that the appellate authority is the final fact finding authority. The facts in dispute between the parties cannot be adjudicated in a writ proceedings, under Article 226 of the Constitution of India, which is to be undertaken by the appellate authority with reference to the original records and documents. Thus, exhausting the appellate remedy is of paramount importance and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved 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. 7.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 authority, by following the procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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