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TMI Blog2021 (8) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Appellate Authority with reference to the disputed facts and perusal of the original documents. Therefore, exhausting the appellate remedy in such circumstances is not only relevant, but valuable both for the assessee as well as to the Revenue. 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 exercise would cause injury to the institutional hierarchy and the importance attached to such appellate ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 2013-14, an adjudication was made and the authority passed the order rejecting the claim of the writ petitioner. 3. The learned counsel for the petitioner drawn the attention of this Court with reference to the order impugned passed by the respondent and contended that, the petitioner was not provided with an opportunity to put forth their case in entirety. It is stated in the impugned order that the petitioner has not established movement of goods and the mode of payment was also not proved. In this regard, the learned counsel for the petitioner made a submission that the petitioner was not provided with an opportunity to establish the same, if any such query if at all raised the petitioner was in a position to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The impugned order states that the petitioner has not proved the movement of goods and further not moved the mode of payment. These issues require an adjudication with reference to the documents and evidences. The Appellate Authority is the final fact finding authority and therefore competent to call for the original records and adjudicate the issues by affording an opportunity to all the parties. 7. The importance of appellate remedy at no circumstances be undermined. The valuable right of an assessee to redress his grievances in an appeal under statute need not be taken away in a routine manner. If such remedy is taken away, the aggrieved person is deprived of one opportunity of effective adjudication before the Appellate Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. 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 exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more so, possessing expertise in a particular field. Thus, the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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