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TMI Blog2025 (3) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... f judgments have been placed by the learned advocate appearing for the petitioner, however the issue is too technical and the judgment delivered in Tata Medical Center Trust [2023 (9) TMI 1324 - CALCUTTA HIGH COURT] has been interfered by the Hon'ble Supreme Court and there has been stay of the order wherein the proceedings were quashed by the High Court because of absence of DIN. Needless to state that in Tata Medical Center Trust[2023 (9) TMI 1324 - CALCUTTA HIGH COURT] the order was passed by the appellate authority and the Hon'ble High Court exercised its power under Section 260A of the Income Tax Act and not under Article 226 of the Constitution of India vested in the High Court. As alternative and efficacious remedy is available whether the High Court should exercise its jurisdiction under Article 226 of the Constitution of India - Needless to say that very recently in Bank of Baroda v/s Farooq Ali Khan [2025 (2) TMI 1021 - SUPREME COURT] it has been observed that the statutory Tribunals are constituted to adjudicate and determine certain questions of law and fact, the High Court should not substitute themselves as the decision-making authority while exercising their powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to time by TOLA for passing the assessment order for AY 2017-18, the time expired on 21st January, 2022.As the orderwas uploaded on the portal only on 23rd January 2023, the same is barred by limitation. 3. Learned senior advocate in order to substantiate the issues, referred to the annexures and documents enclosed along with the writ petition. It was pointed out by the petitioner that the assessment order dated 31st March, 2022 for the assessment year 2017-18 as well as the computation sheets and the demand notices issued along with the same do not bear any DIN. The absence of DIN according to the petitioner makes the order nullity as the CBDT Circular No. 19/2019 dated 14th August 2019, mandatorily requires generation, allotment and quoting of DIN in notices, orders, summons, letters and other correspondence issued by the Income Tax Department. Additionally, it was also canvassed that on 22nd November 2022, the website of the Income Tax Department clearly showed that no assessment order was passed and on 23rd January 2023 also the website showed that no assessment order was passed and the proceedings were stated to be open on these dates. On 6th February 2023, when the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hart was relied upon which furnished the following details: Due date AY 17-18 As per section 153(1) read with section 153(4) 31-12-2020 As per TOLA and various notifications thereunder 30-09-2021 As per clause (x) of Explanation 1 to section 153 21-01-2022 Date when the order was ostensibly passed 31-03-2022 Date when the order was uploaded on the portal 23.01.2023 6. It was submitted that as the order was uploaded on the portal only on 23rd of January 2023, the same was barred by limitation. 7. It was further submitted that Section 153(1) of the Act provides that no order of assessment shall be made under Section 143 at any time after the expiry of the period specified therein. It is well settled that an assessment order can be regarded as "made" when it is signed and despatched and is out of the control of the Assessing Officer. This is normally done, when the same order or decision is made public or notified in some form or when it can be said to have left the office of the Assessing Officer. Reference was made to Collector of Central Excise, Madras vs. M.M. Rubber (1992) 1992 taxmann.com 555(SC) and it was reiterated by the petitioner that since the order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in sub-Section (2). Also Sub-Section (4) provides that the order is to be passed within one month from the end of the month in which the acceptance is received or the period of filing of objections under sub-Section (2) expires. Learned advocate also referred to sub-Section (5) which provides that the Dispute Resolution Panel shall, where the objection is received under Sub-Section (2), issue directions, as it thinks fit, for the guidance of the Assessing Officer to enable him to complete the assessment. Sub-Section (10) provides that every direction issued by the Dispute Resolution Panel shall be binding on the Assessing Officer and Sub-Section (12) provides that no direction under Sub-Section (5) shall be issued after nine months from the end of the month in which the draft order is forwarded to the eligible assessee. Sub-Section (13) provides that on receipt of the directions issued under sub-Section (5), the Assessing Officer shall in conformity with the directions, complete the assessment without providing any further opportunity of being heard to the assesse, within one month from the end of the month in which such direction is received. It was contended that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an Act is challenged. There is a plethora of case-law on this point but to cut down this circle of forensic whirlpool, we would rely on some old decisions of the evolutionary era of the constitutional law as they still hold the field." 13. Respondent also relied upon Harbanstal Sahnia-versus- Indian Oil Corpn. Ltd. (2003) 2 SCC 107 and attention of the Court was drawn to the observations of the Hon'ble Apex Court, which is as follows: "In an appropriate case, in spite of availability of the alternative remedy, the High Court may still exercise its writ jurisdiction in a least three contingencies (i) where the writ petition seeks enforcement of any of the fundamental rights (ii) where there is failure of principles of natural justice or (iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged". 14. Learned advocate for the Respondent by relying upon the aforesaid two judgments summarized the duties of the Hon'ble High Court under Article 226 of the Constitution of India and submitted as follows: (i) The power under Artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on behalf of the respondent that the same is not an illegality but is merely an irregularity and that is why the Hon'ble Apex Court in CIT -versus- Brandix Manrities Holding Ltd. 2024/158/Taxman.com/247/SC granted stay upon the order of the Hon'ble Delhi High Court. It was also pointed out that the recent pronouncement in PCIT -versus- Tata Medical Centre Trust was stayed by the Hon'ble Supreme Court in(SLP (C) D. No. 27852/24). 17. It was emphasized that the writ petition has been filed to avoid payment of 20% of the outstanding tax demand. 18. Attention was also brought to the notice of the Court in respect of Section 153 of the Income Tax Act including explanations referred to therein, where the Central Government by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 extended the time limit for completion of Assessment under Section 143(3) of the Income Tax Act, 1961 to 30th September 2021. Explanation 1 of Section 153 according to the learned advocate states that the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under an agreement referred to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act 1961. But the same was not visible in the Income Tax e-filing Portal due to certain technical glitch. It was finally submitted that the writ petition should be dismissed on the aforesaid grounds. 20. I have taken into account the submission advanced on behalf of the petitioner as well as that of the respondent authorities and on a consideration of the various issues canvassed, I am of the view that the same needs to be dealt with. Learned advocate on behalf of the petitioner stressed that the judgment relied upon in Whirlpool Corporation (supra)referred by the Respondent relate to the issue of jurisdiction. According to the learned advocate since limitation is a question of jurisdiction, the petitioner is entitled to invoke the powers vested in the High Court under Article 226 of the Constitution of India without approaching the statutory authorities. I have considered such submissions on the issue relating to limitation and is of the view that the question of limitation involves mixed question of facts and law. As such, summarily considering the same only on affidavits may not be appropriate in the background of the facts and circumstances of the case. Such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. In our view, while dealing with the petitions involving challenge to the action taken for recovery of the public dues, etc. the High Court must keep in mind that the legislations enacted by Parliament and State Legislatures for recovery of such dues are a code unto themselves inasmuch as they not only contain comprehensive procedure for recovery of the dues but also envisage constitution of quasi-judicial bodies for redressal of the grievance of any aggrieved person. Therefore, in all such cases, the High Court must insist that before availing remedy under Article 226 of the Constitution, a person must exhaust the remedies available under the relevant statute. 44. While expressing the aforesaid view, we are conscious that the powers conferred upon the High Court under Article 226 of the Constitution to issue to any person or authority, including in appropriate cases, any Government, directions, orders or writs including the five prerogative writs for the enforcement of any of the rights conferred by Part III or for any other purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them are thus: (i) where the statutory authority has not acted in accordance with the provisions of the enactment in question; (ii) it has acted in defiance of the fundamental principles of judicial procedure; (iii) it has resorted to invoke the provisions which are repealed; and (iv) when an order has been passed in total violation of the principles of natural justice." 24. In the aforesaid judgment the Hon'ble Apex Court relied upon a previous judgment of Hon'ble Supreme Court in Commissioner of Income Tax & Ors. - versus- Chhabil Dass Agarwal, (2014) 1 SCC 603, wherein it was deprecated that where efficacious alternative remedy is available in the statutory forum for redressal of grievances, writ petition should not be entertained ignoring the said statutory dispensation. Paragraphs 15, 16 & 17 are relevant for the present case which is as follows:- "15. Thus, while it can be said that this Court has recognised some exceptions to the rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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