2022 (2) TMI 1151

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HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA AND HON'BLE MR. JUSTICE MADAN GOPAL VYAS For Petitioner(s) : Mr. Surendra Mehta Mr. Sheetal Kumbhat For Respondent(s) : --- Order Heard. This writ petition has been filed by the petitioners assailing the search and seizure proceedings followed by the assessment carried out and the demand raised by the respondent-authorities. The rea .....

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..... in and Another [(2003) 181 CurTR 22:(2003) 260 ITR 80] and the decision of Delhi High Court in the case of Ameeta Mehra Vs. Additional Director of Income Tax (INV) Unit [(2017) 295 CurTR 592: (2017) 395 ITR 185:(2017) 248 Taxman 308] as also decision of this Court in the case of Commissioner of Income Vs. Smt. Chitra Devi Soni [2007 0 Supreme(Raj) 2346], learned counsel for the petitioners submits .....

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..... for last many months, the petitioners seek to invoke the jurisdiction of this Court. While the jurisdiction of this Court to examine the correctness and validity of the order cannot be disputed, at the same time, we are not inclined to exercise our discretionary jurisdiction to entertain the dispute brought before us for the reason that there is not only an alternative remedy available to the pet .....

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..... re the Appellate authority. Under the circumstances of the case, we are inclined to direct the Appellate authority to decide the petitioners' appeal within a period of three months from the date of receipt of the copy of this order. The contention made by the petitioners before this Court including the challenge to the aspect of "reason to believe and satisfaction" shall be examined as permissibl .....

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