9911796707
TMI Blog2024 (2) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 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 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 present petition is hereby dismissed. It is made clear that the period for filing of appeal has expired, however, in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Assessing Officer (AO) has failed to give sufficient time to the petitioner while issuing notice under Section 148 of the Act of 1961 (Annexure P-2) although the petitioner has filed reply but the same has not been considered before passing of the impugned order dated 24.01.2024 (Annexure P-8). 3. We have considered the submissions and the order passed by a co-ordinate Bench of this Court and find that the petitioner has challenged the assessment order dated 24.01.2024 (Annexure P-8) and further the arguments raised in the present writ petition can be ably considered by examining the record. Considering that factual aspects are involved, this Court would refrain from entering into a fishing enquiry while examining a case under writ ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been shown by the assessee to by-passing the statutory remedy of appeal. This Court has consistently taken the view that when there is an alternate remedy available, judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions. 9. In view of the above and in the facts and circumstances of the case, the High Court has seriously erred in entertaining the writ petition against the assessment order. The High Court ought to have relegated the writ petitioner assessee to avail the statutory remedy of appeal and thereafter to avail other remedies provided under the statute. 5. Similarly, in case of The State of Madhya Pradesh and another versus M/s Commercial Engineers and Body Building Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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