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TMI Blog2024 (3) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... l assisted by Mr.S.Premalatha COMMON JUDGMENT R. MAHADEVAN, J. Challenging the common order dated 29.03.2023 passed by the learned Judge in W.P.Nos.9142 and 9145 of 2023, dismissing the writ petitions holding that there was no extraordinary circumstance to intervene with the assessment order dated 28.12.2022 passed by the assessing authority and it is for the writ petitioner to pursue the statutory appeal that was filed in January 2023, the present writ appeals have been preferred by the writ petitioner before this Court. 2. The above two writ petitions have been filed by the appellant herein against the assessment order and the demand notice. It was contended before the learned Judge on the side of the appellant that the order of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has submitted that the learned Judge, by holding that the appellant was entitled to pursue the statutory remedy, has failed to take into consideration the ground raised by them that the assessment order was passed in violation of Section 144B of the Income-tax Act. The learned Judge also failed to take note of the fact that the assessment order traversed beyond the proposed variations under the show cause notice and hence, the same was passed wholly without jurisdiction. With regard to extraordinary circumstance, the learned senior counsel submitted that when there is violation of the principles of natural justice and the order being passed without jurisdiction, the same constitutes an extraordinary circumstance warranting inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignores the well established position that once there is a notice proposing variation, a new variation cannot be sought to be made in the final order; and that the learned Judge did not address any of these aspects and also the case laws and oral submissions made on the side of the appellant, at the time of hearing the writ petitions. 7. On a perusal of the order impugned herein, it could be seen that the learned Judge, while dismissing the writ petitions, held that the matter may be pursued in the statutory appeal which was filed by the appellant before the appellate authority. Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel on either side, this Court deems it fit and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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