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1990 Supreme(All) 250
HIGH COURT OF ALLAHABAD
R.K. GULATI, G.D. DUBE, JJ.
Deoki Nandan Singhania (Aop) - Appellant
Versus
Commissioner Of Income Tax - Respondent
Civil Misc. Writ Petn. No. 1420 of 1989
Decided on : Apr 10, 1990
Availability of alternative remedy to appeal before the Tribunal can be a ground for dismissal of a writ petition.
Headnote:
IT Act, 1961 - s. 263 - Assessment - Writ petition dismissed
Fact of the Case:
The writ petition is filed against an order passed under s. 263 of the IT Act, 1961, setting aside assessments for the years 1982-83 to 1985-86 and directing the ITO to frame fresh assessments.
Finding of the Court:
The court found that the petitioner has an alternative remedy to appeal before the Tribunal and therefore dismissed the writ petition on the ground of alternative remedy.
Issues: The main issue was whether the writ petition should be entertained despite the availability of an alternative remedy to appeal before the Tribunal.
Ratio Decidendi: The court decided that since the petitioner had an alternative remedy to appeal before the Tribunal, the writ petition should not be entertained.
Final Decision: The writ petition was dismissed on the ground of alternative remedy.
1. This writ petition is directed against an order passed under s. 263 of the IT Act, 1961. By the said order, the CIT has set aside the assessments relating to the years 1982-83 to 1985-86 and has directed the ITO to frame fresh assessments for the said years in the light of the directions contained in the order passed by the CIT and in accordance with law. Against the impugned order, the petitioner has an alternative remedy to go in appeal before the Tribunal. In this view of the matter, we do not feel inclined to entertain this writ petition. The writ petition is, accordingly, dismissed on the ground of alternative remedy.
