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SOUMITRA SAIKIA
P. Yang @ Pengland Yang S/o Late. Penglang – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
Heard Mr. P.B. Paul, learned counsel for the petitioner, Mr. S. Chetia, learned Senior Standing Counsel appearing For the Income Tax Department. Both the counsels have appeared before this Court through the Video Conferencing facility made available by the Registry of this Court.
2. This writ petition is directed against the Assessment Order dated 31.03.2022, whereby for the Assessment Year 2017, 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. 3,17,17,890/-(Rupees Three Crore Seventeen Lakhs Seventeen Thousand Eight Hundred and Ninety) including tax, interest and penalty 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 passed thereon. Under such circumstances, the writ petition has been filed praying for setting aside the Assessment Order dat
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.
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.
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....
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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 failure to provide a personal hearing in faceless assessments under the Income Tax Act constitutes a violation of the principles of natural justice, rendering the assessment order invalid.
Judicial prudence requires courts to refrain from exercising jurisdiction under Article 226 when alternate statutory remedies are available.
Writ petitions are not maintainable when an effective statutory appellate remedy exists, as reaffirmed by case law.
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