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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Mohinderjit Singh Kochhar – Appellant
Versus
Union of India & Ors. – Respondents
W.P.(C) 9843 of 2023
Decided On : 27-07-2023
Alternate Remedy - Writ Petition - The court dismissed the writ petition on the grounds that the petitioner had already approached the court with a similar writ petition earlier, which was dismissed, and had also filed an appeal with the Commissioner of Income Tax (Appeals) against the assessment order. The court held that the petitioner cannot sustain the writ petition due to the availability of an alternate remedy.
Fact of the Case:
The petitioner sought to challenge the assessment order dated 22.05.2023 through a writ petition, despite having previously approached the court with a similar writ petition that was dismissed and having filed an appeal with the Commissioner of Income Tax (Appeals).
Finding of the Court:
The court found that the petitioner cannot sustain the writ petition due to the availability of an alternate remedy, and accordingly, closed the writ petition while allowing the petitioner to pursue the statutory appeal.
Issues: The issues revolved around the petitioner's attempt to challenge the assessment order through a writ petition despite the availability of an alternate remedy in the form of an appeal with the Commissioner of Income Tax (Appeals).
Ratio Decidendi: The court's decision was influenced by the fact that the petitioner had already approached the court with a similar writ petition earlier, which was dismissed, and had also filed an appeal with the Commissioner of Income Tax (Appeals) against the assessment order. The court emphasized the principle of exhausting alternate remedies before seeking relief through a writ petition.
Final Decision: The court dismissed the writ petition and allowed the petitioner to pursue the statutory appeal, while clarifying that the order passed would not hinder the petitioner's pursuit of the statutory appeal.
JUDGMENT
Rajiv Shakdher, J. (Oral):
CM No. 37847/2023
1. Allowed, subject to just exceptions.
W.P.(C) 9843/2023 & CM No.37846/2023 [Application filed on behalf of the petitioner seeking interim relief].
2. The petitioner, inter alia, seeks to lay a challenge to the assessment order dated 22.05.2023.
3. The record shows that the petitioner had approached this Court by way of a writ action (i.e., W.P (C) 7047/2023) on an earlier occasion, i.e., before the assessment order was passed.
4. This writ petition was dismissed as withdrawn, on 23.05.2023.
5. We are told that the writ petitioner has already preferred an appeal with Commissioner of Income Tax (Appeals), against the assessment order dated 22.05.2023.
6. The petitioner cannot, for more than one reason, sustain this writ petition.
6.1 Firstly, the earlier writ petition was dismissed as withdrawn.
6.2 Secondly petitioner has already taken recourse to an alternate remedy.
7. The writ petition is, accordingly, closed.
8. The order passed today, however, will not come in the way of the petitioner pursuing his statutory appeal, albeit as per law.
The main legal point established in the judgment is that the remedy under taxing law is a statutory remedy and not an alternative remedy.
The High Court will not entertain a writ petition if an effective alternative remedy exists, emphasizing the need to exhaust statutory remedies before seeking judicial intervention.
Writ petitions are not maintainable when an effective alternative remedy exists, emphasizing the principle of self-imposed limitations on High Court's jurisdiction.
The court emphasized that a writ action may not be a suitable remedy for matters involving contentious facts requiring thorough enquiry, and provided the petitioner with the option to file a statutor....
Writ petition not maintainable if statutory appellate remedies available under Income Tax Act.
An assessment order can be challenged through a writ petition on jurisdictional grounds even if an appeal has been filed, especially where the order is invalid due to procedural changes.
Timely compliance with tax assessment orders is crucial; delay in filing appeals must be substantiated with valid reasons.
Assessment orders passed during the pendency of settlement proceedings under court-sanctioned interim liberty are not void ab initio, and the enforcement of such orders is permissible upon the reject....
The court emphasized the importance of pursuing the statutory remedy available to the petitioner and restrained the revenue from taking coercive measures pending the decision in the pending appeals b....
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