V NACHIAPPAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) (Writ Appeal filed against the order dated 26.7.2001 in W.P.No.13548 of 2001.) The writ appeal is filed against the order of the learned single Judge dated 26.7.2001 dismissing the writ petition on the ground of availability of alternative remedy. The appellant herein preferred a writ petition challenging the order of re-assessment passed under Section 147 of the Income Tax Act, 1961, (hereinafter referred to as the `Act') on the ground that when there is no whisper in the notice as to any non-disclosure of primary facts, the assumption of jurisdiction itself is not called for under Section 147. Hence, for want of jurisdiction on the part of the Assessing Officer, the proceedings are unsustainable.

(2.) THE learned single Judge, in his order dated 26.7.2001, pointed out that admittedly, the appellant had the right of an appeal provided for under the Act; that the decisions of the Apex Court reported in AIR 1970 SC 645 (CHAMPALAL BINANI Vs. COMMISSIONER OF INCOME TAX) and AIR 1983 SC 603 (TITAGHUR PAPER MILLS CO. LTD. Vs. STATE OF ORISSA) clearly held that

(3.) ON the above-said settled principles of law, we do not find there exists any extraordinary circumstance warranting interference under Article 226. We also do not find any justification to accept the submission by the learned counsel for the appellant that on account of want of jurisdiction, the order passed by the Assessing Authority has to be set aside and that the assessee need not be driven to the statutory remedies and that when the issue raised goes to the very root of the matter, this Court can deal with the same . It is not denied by the learned counsel that the contention raised herein as to the jurisdiction can equally effectively be raised before the appellate authority who has every jurisdiction under the Act to consider the same and pass orders.