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TMI Blog2025 (2) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment and assessing the Petitioner's income - HELD THAT:- There being no infirmity in the impugned consolidated order. Petitioner has, no doubt, instituted an Appeal after the filling of this Petition. As clarified that this was only to protect from the bar of limitation. He further pointed out that the factum of the institution of this Petition and the reason for the institution of the Appeal were clarified in the appeal memo. Since the impugned consolidated order warrants interference due to noncompliance with jurisdictional parameters, relegating the Petitioner to the alternate remedy would not be appropriate. As noted earlier, this Court has interfered with consolidated orders in almost identical circumstances, making as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel for the Respondents, submits that the Petitioner has already instituted an Appeal against the impugned order and, therefore, we should not entertain the present Petition. He submitted that the impugned order disposed of the assessment proceedings and the objections lodged by the Petitioner to adhere to the statutorily prescribed timelines. He submitted that there was no infirmity in the procedure adopted, and therefore, this Petition may be dismissed, or in any event, the Petitioner may be relegated to the remedy of Appeal, which the Petitioner has already invoked. 6. The rival contentions now fall for our determination. 7. In this matter, vide assessment order dated 25 March 2016 made under Section 143 (3) of the Income Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidated reassessment order dated 31 March 2022 was made, in which the Petitioner's objections were also purported to be disposed of. 12. Apart from the fact that the making of such consolidated or combined orders was not approved in some decided cases, which we propose to refer to, we think that such a procedure also involves breaching the principles of natural justice and fair play. 13. The assessing officer in Fomento Resorts & Hotels Ltd (supra) made a similar combined order. Neither were the assessee's objections disposed of by a separate order, nor was the assessee granted any reasonable opportunity of questioning the order disposing of the objections. In such circumstances, the Court, after analysing the decision of the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since the impugned consolidated order warrants interference due to noncompliance with jurisdictional parameters, relegating the Petitioner to the alternate remedy would not be appropriate. As noted earlier, this Court has interfered with consolidated orders in almost identical circumstances, making assessments and disposing of objections. Therefore, Mr Suresh Kumar's objection based on exhaustion of alternate remedy cannot be sustained in the facts of the present case. 17. For all the above reasons, we allow this Petition and make the Rule absolute in terms of prayer clause (a), which reads as follows:- "(a.) that this Hon'ble Court be pleased to issue a Writ of Certiorari or any other writ order or direction under Article 226 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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