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DELHI HIGH COURT
N/A, J
Gee Vee Construction Company Private Limited – Appellant
Versus
Additional Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. jurisdiction of the high court under art.226 (Para 1 , 6) |
| 2. challenge to income tax orders (Para 2 , 5) |
| 3. grounds for entertaining writ petitions (Para 3 , 10 , 11 , 12 , 14) |
| 4. discretion of the court in exceptional cases (Para 4 , 8 , 9 , 16) |
| 5. exhaustion of administrative remedies (Para 7 , 13 , 15) |
| 6. dismissal of writ petitions (Para 18 , 19) |
1. An important question repeatedly raised before the Admission Benches of the High Courts is whether and if so when a writ petition challenging the validity of an order of a statutory authority should be entertained even though a statutory appeal is provided against the said order but is not availed of by the petitioner.
2. This and the connected writ petition (civil writ 781 of 1974) each challenges the validity of an order of the Additional Commissioner of Income Tax passed under S.263 of the Income Tax Act, 1961 cancelling the order of assessment made by the Income Tax Officer and asking the Income Tax Officer to make a fresh assessment. These orders were appealable under S.253 of the said Act to the Income Tax Appellate Tribunal but neither have they been appealed against nor has any Explanation been given in the wri
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