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TMI Blog2021 (7) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... l of appeals - legislative intention to exhaust the appellate remedy is to be considered by the Court. The legislatures thought fit that by providing an appeal, complete adjudication of facts, circumstances, documents and evidences would be completed. Thus, such a valuable remedy provided has to be exhausted in all circumstances. Petitioner has raised certain legal grounds for the purpose of entertaining a writ petition. All such legal grounds may be pleaded before the appellate authority for effective adjudication. The final fact finding by the appellate authority would be of greater assistance to the High Court for effective disposal of the writ petition. The parties aggrieved must, at the first instance, prefer an appeal, exhaust the same and thereafter, they have to approach the appropriate form. The power of 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 in consonance with the provisions of a statute and rules, but not the decision itself. Therefore, the power of judicial review under Article 226 of the Constitution of India cannot be extended for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nventories return off, sundry debtors return off and loans and advances written off as per the Court orders dated 17.12.2007 for the assessment years 2001-02 to 2003-04 on the basis that the said claims were made for the first time in the revised return dated 31.03.2008. Relying on the directions of the Income Tax Appellate Tribunal, Chennai Bench 'D' (for brevity the ITAT ), the petitioner has contended that the respondent has committed a mistake in holding that the claims in their revised return could not be entertained. The respondent, being a subordinate authority to the ITAT, is bound by its directions and thus, ought to have followed the same. 4.It is contended that the respondent failed to follow the orders of the Commissioner of Income Tax (Appeals-V), Chennai (for brevity the CIT(A) ) in appellate proceedings for the assessment year 2004-05 and at the out set, it is contended that the orders of the ITAT have not been considered by the respondent and therefore, the assessment orders are in violation of the orders passed by the ITAT as well as the CIT(A). 5.The petitioner-company has raised other grounds with reference to the facts and circumstances. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork-in-progress and inventories and investments from the balance as at 31st March, 2003 and variations thereon, if any, during the period 1st April 2003 to 31st December, 2003 not exceeding ₹ 690.07 Crore. 9.Relying on the above clause, clause 7.2 is also referred to, which reads as follows:- 7.2. MAYAJAAL and PMGL are expressly permitted to revise their Income Tax returns and related TDS certificates and the right to claim refund, advance tax credits etc., upon this Scheme becoming effective and have expressly reserved the right to make such revisions in the Income Tax returns and related TDS certificates and the right to claim refund, advance tax credits etc., pursuant to the sanction of this Scheme. 10.Referring these two clauses, the learned Senior Counsel made a submission that this Court elaborately considered the Scheme of Amalgamation as approved in C.A.Nos.330 to 333 of 2009 in C.P.Nos.167 to 171 of 2004 dated 11.01.2010. The petitioner, Pentamedia Graphics Limited filed C.A.Nos.330 331 of 2009. 11.Relying on the said judgment of this Court, the learned Senior Counsel for the petitioner made a submission that the petitioner filed revised returns on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed, however, is a matter of assessment for the authorities to consider and pass order in accordance with law. 22.As rightly pointed out by the learned counsel for the petitioner, when the claim of the assessee in the appeal had already been granted on a mere circumstance that the Department had not accepted the same and gone before the Appellate forum does not mean that the scheme sanctioned would be of no consequence to the respondent. The respondent cannot ignore the order of this Court approving the scheme giving the effective date as 1.1.2004. 23.In the circumstances, the accepting the case of the applicant, this Court directs the Revenue to consider the returns filed in terms of the scheme sanctioned by this Court effective from 1.1.2004. The applications are ordered. 13.The learned Senior Counsel relied on the observations made by this Court in various paragraphs in order to show that all the grounds raised by the petitioner were considered by this Court and the applications were ordered. Therefore, the respondent has no option but to accept the revised return filed by the petitioner. The relief sought for in C.A.No.330 of 2009 is to accept the revised r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 2004-05. The petitioner-company themselves cannot go beyond the scope of this Court's order by submitting revised returns for various assessment years, which all are not permitted by this Court in its order. This order of this Court was well considered by the respondent while passing the impugned assessment orders. The revised returns admittedly were filed beyond the period of limitation. However, it was considered pursuant to the directions issued by this Court. The various observations made by this Court were also complied with, with reference to the facts established based on the files and documents. Thus, the respondent has not violated the orders of this Court. 18.The learned Senior Standing Counsel made a submission that it is an assessment order passed by the original authority and therefore, the petitioner is bound to prefer an appeal under the provisions of the Act for the purpose of redressal of their grievances. 19.This Court is of the considered opinion that perusal of the impugned order would reveal that the order passed by the High Court was considered by the respondent. The respondent formed an opinion in paragraph 9 of the impugned order, which reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed. 22.This Court is of the considered opinion that this Court initially approved the Scheme of Amalgamation. Thereafter, this Court passed an order on 11.01.2010 in C.A.Nos.330 to 333 of 2009. Undoubtedly, this Court made observations with reference to the revised returns filed by the petitioner pursuant to the notice issued under Section 148 of the Act. This Court made certain factual findings also with reference to the Scheme of Amalgamation and certain clauses in the scheme more specifically, clauses 4.8 and 7.2. Further, this Court made certain observations on facts also. However, these observations would not preclude the competent authorities to consider the facts and circumstances with reference to the documents and evidences. 23.This Court in paragraph 23 of the judgment in clear terms directed the Revenue to consider the return filed in terms of the scheme sanctioned by this Court effective from 01.01.2004. Thus, one aspect of the matter is that the High Court directed the Revenue to consider the revised return in terms of the scheme with effect from 01.01.2004. In view of the fact that this Court directed the authorities to consider, it is not necessary that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of omission and commission in respect of the complete facts and circumstances in a writ proceedings. Merely based on the affidavit filed by the parties, High Court cannot form an opinion with reference to the records, which is to be formed based on the original documents and evidences. Thus, an affidavit in a writ proceedings is insufficient to make a fact finding with reference to the documents and evidences. Therefore, the importance of an appellate remedy to be exhausted, at no circumstances, be undermined. 25.High Court cannot dispense with the appellate remedy in a routine manner. Writ Petitions are filed on various grounds some times with an idea to avoid delay in disposal of appeals. However, the legislative intention to exhaust the appellate remedy is to be considered by the Court. The legislatures thought fit that by providing an appeal, complete adjudication of facts, circumstances, documents and evidences would be completed. Thus, such a valuable remedy provided has to be exhausted in all circumstances. 26.The petitioner has raised certain legal grounds for the purpose of entertaining a writ petition. However, all such legal grounds may be pleaded before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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