9911796707
TMI Blog2024 (5) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... are involved, this Court would refrain from entering into a fishing enquiry while examining a case under writ jurisdiction. We also notice that the judgment cited by the learned counsel of Full Bench of the Hon ble Supreme Court of India in Calcutta Discount Co. Ltd. [ 1960 (11) TMI 8 - SUPREME COURT] is with regard to the issue where the concerned Income Tax Officer acted without jurisdiction and in these circumstances Supreme Court held that the writ Court may entertain a plea challenging such assessments done without jurisdiction. The Hon ble Supreme Court in case of The State of Maharashtra and others versus Greatship (India) Limited [ 2022 (9) TMI 896 - SUPREME COURT] as held High Court has seriously erred in entertaining the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of the judgments passed by the Hon'ble Supreme Court in case Calcutta Discount Co. Ltd. versus Income Tax Officer, Companies District I, Calcutta and another (Civil Appeal No. 197 of 1954, date of decision 01.11.1960), to submit that the High Court can investigate existence of one of the conditions for exercise of jurisdiction under Section 34 of the Income Tax Act, 1961 (for short "the Act of 1961"), whereas learned counsel appearing on behalf of the respondents has invited attention to the judgment passed by the Hon'ble Apex Court in The State of Maharashtra and others versus Greatship (India) Limited 2022(13) Scale 770 as well as The State of Madhya Pradesh and another versus M/s Commercial Engineers and Body Building Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra) is with regard to the issue where the concerned Income Tax Officer acted without jurisdiction and in these circumstances Supreme Court held that the writ Court may entertain a plea challenging such assessments done without jurisdiction. 4. The Hon'ble Supreme Court in case of The State of Maharashtra and others versus Greatship (India) Limited (supra) has examined the issue at length after referring to the law as laid down by the Apex Court from time to time and thus held as under:- 7. Applying the law laid down by this Court in the aforesaid decision, the High Court has seriously erred in entertaining the writ petition under Article 226 of the Constitution of India against the assessment order, bypassing the statutory remedies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that as under:- "In view of the above, the impugned judgment and order passed by the High Court entertaining the writ petition under Article 226 of the Constitution of India against the Assessment Order denying the benefit of Input rebate is unsustainable and the same deserves to be quashed and set aside and the original writ petitioner is to be relegated to prefer an appeal against the Assessment Order dated 28.02.2015 passed by the Divisional Deputy Commissioner, Commercial Tax, Jabalpur, which may be available under Section 46(1) of the MP VAT Act, 2002." 6. In view of the above facts and circumstances as well as the recent pronouncements, this Court refrains from entertaining the present writ petition. Consequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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