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TMI Blog2021 (10) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... ached the Appellate Authority by way of filing an appeal under Section 246(A) of the Act. It is also not in dispute that the Appellate Authority has powers to set aside the assessment order if found to be contrary to mandatory provisions under the Act. Under Section 251 of the Act of 1961, the Appellate Authority is having all the powers to consider the grounds raised by the petitioner in appeal. See SATYA PAL ANAND VERSUS STATE OF M.P. AND ORS. [ 2016 (10) TMI 1142 - SUPREME COURT] Provisions under Section 251 of the Act of 1961, grounds raised by petitioner and also considering aforementioned ruling of Hon'ble Supreme Court, the writ petition challenging the same order which is pending consideration before the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that if assessment is not made in accordance with procedure laid down under Section 144(B) then the same shall be non-est in eyes of law. He also submits that Delhi High Court considering the mandatory provisions under Section 144(B) of providing personal hearing has quashed the assessment order and remitted back the case to the Authority for consideration in accordance with provisions contained in Section 144(B) of the Act of 1961. However, he fairly submits that immediately after issuance of demand notice based on assessment order dated 16.06.21, statutory appeal as provided under Section 246(A) is filed before the Appellate Authority which is pending consideration. 3. Learned counsel for respondent No.2 3 submits that once petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s extraordinary and discretionary. In exercise of writ jurisdiction, the High Court cannot be oblivious to the conduct of the party invoking that remedy. The fact that the party may have several remedies for the same cause of action, he must elect his remedy and cannot be permitted to indulge in multiplicity of actions. The exercise of discretion to issue a writ is a matter of granting equitable relief. It is a remedy in equity. In the present case, the High Court declined to interfere at the instance of the appellant having noticed the above clinching facts. No fault can be found with the approach of the High Court in refusing to exercise its writ jurisdiction because of the conduct of the appellant in pursuing multiple proceedings for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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