Law:

Section:

Section 143 of the Income-tax Act, 1961, read with - Article 226 of the constitution of India - Assessment - General - Whether assessee can be allowed to by pass scheme of remedies against assessment orders provided by Income-tax Act and be allowed to move High Court straightaway under article 226 of Constitution against orders of assessment - Held, no FACTS The assessment orders were made against the assessee on 25-2-1970 and it was to quash said orders the instant writ petition was filed. HELD It was not denied that appeals and further appeals lay against the orders and the Act also provided for a reference to the High Court if the assessee felt aggrieved by the Tribunal's orders on a question of law arising out of the orders. The assessee did not follow that course but went to Commissioner and thereafter filed writ petitions. It will be contrary to the very scheme of the Act to allow the assessee to bypass the scheme of remedies against the assessment orders provided by the Act and be allowed to move the High Court straightaway under article 226 of the Constitution against the orders of assessment themselves, especially when the question raised is entirely within the purview of the authorities below. The instant petition was therefore to be dismissed. Note : The decision was in favour of the Revenue. JUDGMENT Veeraswami, CJ.-The assessment orders were made as early as February 25, 1970, and it is to quash those orders the petitions have been filed under article 226 of the Constitution. It is not denied that appeals and further appeals lay against the orders and the Act also provides for a reference to this court if the assessee…

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