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TMI Blog2024 (9) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the affirmative, to make the request while uploading the objection. Unless the request is made, the faceless assessment would be concluded without an oral hearing, which again is as per the scheme of the Act. We do not think that the dictum of the Full Court applies here. We also notice that there is a provision for appeal where all the facts can be argued in person. The appellate authority also has sufficient power to get a report from the AO, after affording an opportunity of hearing before the AO. The High Court, can always refuse the exercise of discretion if there is an adequate and effective remedy elsewhere. High Court can exercise the power only if it comes to the conclusion that there has been a breach of principles of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he specific provision on which the dictum was laid was Section 18 (2) of the Wealth Tax Act, which reads as under: 18 (2) No order shall be made under sub- section (1) unless the person concerned has been given a reasonable opportunity of being heard. 3. It was held by the Full Bench that the word heard occurring in Section 18(2) of the Act means to be heard orally and not a mere consideration of the case as made out in the written representation. Incidentally, it was also examined whether such an oral hearing can be given only on the request of the person concerned or whether under the scheme of the Act, there is an implied obligation of the concerned authority to offer an opportunity of oral hearing. It was found on the scheme of the Weal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited Anr.; (2005) 6 SCC 499. It has been held that if an assessee approaches the High Court without availing the alternate remedy, it should be ensured that the assessee has made out a strong case or that there exists good grounds to invoke the extraordinary jurisdiction. While reiterating that Article 226 of the Constitution confers very wide powers on the High Court, it was clarified that nonetheless the remedy of writ is an absolutely discretionary remedy. The High Court, hence, can always refuse the exercise of discretion if there is an adequate and effective remedy elsewhere. The High Court can exercise the power only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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