Law:

Section:

Section 246 of the Income-tax Act, 1961, read with article 226 of the Constitution of India - Commissioner (Appeals) - Appellable orders - Assessment year 2001-02 - Assessee filed writ petition challenging assessment order against which an appeal was pending before Commissioner (Appeals) - Whether since assessee was pursuing alternative remedy available to it in appeal before Commissioner (Appeals), it could not be permitted to pursue two alternate remedies simultaneously - Held, yes - Whether, therefore, writ petition was to be dismissed on ground of alternative remedy - Held, yes FACTS The assessee filed appeals before Commissioner (Appeals) against assessment order passed. During the pendency of said appeals, the assessee filed instant writ petition. HELD Admittedly, the assessee was pursuing the alternative remedy available to it in the appeal before the Commissioner (Appeals) and, therefore, the assessee could not be permitted to pursue two alternate remedies simultaneously. [Para 8] Therefore, the writ petition was to be dismissed on the ground of alternative remedy. CASES REFERRED TO Whirlpool Corpn. v. Registrar of Trade Marks [1998] 8 SCC 1 [Para 4], Harbanslal Sahnia v. Indian Oil Corpn. Ltd. [2003] 2 SCC 107 [Para 4] and State of Kerala v. K.T. Shaduli Yusuf [1977] 39 STC 478 [Para 5]. Rakesh Ranjan Agrawal for the Petitioner. Ramendra Pratap Singh and A.N. Mahajan for the Respondent. JUDGMENT R.K. Agrawal, J. - By means of the present writ petition filed under article 226 of the Constitution of India, the petitioner, M/s. Birla Aircon, seeks the following reliefs : "(i)Issue a writ, order or direction in the nature of certiorari quashing the impugned orders dated July 27, 2004, and March 29, 2004, passed by the Commissioner, Excise and Customs, Range I, Meerut, respondent No. 1 and Assistant Commissioner of Income-tax, Circle I, Meerut, respondent No. 2, respectively (Annexure Nos. 8 and 11 to the writ petition). (ii)Issue any other writ, order or direction, which, this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. (iii)Award cost of the petition to the petitioner." 2. The petitioner claims to be a manufacturer of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492