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SOUMITRA SAIKIA
Vizovolie nyekha s/o krosai nyekha – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
Heard Ms. Neiteo Koza, learned counsel for the petitioner and Mr. S. Chetia, learned Senior Standing Counsel appearing for the Income Tax Department who appeared before this Court through the Video Conferencing facility made available by the Registry of this Court, assisted by Mr. K. Nagi, learned counsel. Ms. Asi Kire, learned counsel appears on behalf of Mr. Yangerwati, learned CGC.
2. This writ petition is directed against the Assessment Order dated 31.03.2022, whereby for the Assessment Year 2015-2016, proceedings initiated under Section 147 pursuant to issuance of notice under Section 148 of the Income Tax Act the assessment was completed by the Assessment Officer in respect of the petitioner and a total amount of Rs. 5,28,13,970/-(Rupees Five Crore Twenty-eight Lakhs Thirteen Thousand Nine Hundred and Seventy) including tax, interest and penalty and arrears were found to be chargeable against the writ petitioner and a Demand Notice to that effect was raised.
3. The petitioner, aggrieved by the Assessment Order filed an appeal before the Commissioner’s Office and the counsel for the petitioner states that the appeal is presently pending but no effective order has been
Writ petitions are not maintainable when an effective alternative remedy exists, emphasizing the principle of self-imposed limitations on High Court's jurisdiction.
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.
When there is an alternate remedy available, judicial prudence demands that court refrains from exercising its jurisdiction under constitutional provisions.
Writ petitions against statutory authority orders are typically not entertainable if adequate appeals exist under corresponding statutes without justifiable reasons for bypassing such remedies.
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The availability of an alternative statutory remedy does not create an absolute bar to the maintainability of a writ petition under the Constitution. High Courts retain the discretionary power to exe....
The main legal point established in the judgment is that writ petitions challenging assessment orders may not be maintainable if an alternative statutory remedy of appeal is available, unless there i....
Judicial prudence requires courts to refrain from exercising jurisdiction under Article 226 when alternate statutory remedies are available.
The court emphasized the importance of exhausting alternative remedies under the Income Tax Act before seeking writ jurisdiction for assessment disputes.
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