Law:

Section:

Article 226 of the Constitution of India - Writ - Maintainability of - Assessment years 1979-80 to 1982-83 - Following issue of reassessment notice to it - Assessee requested Deputy Commissioner to disclose reasons for reopening assessments, and matter was pending - In meanwhile assessee filed present writ - Whether, as assessee had adequate remedies to agitate its rights and their contentions under provisions of Income-tax Act, 1961, it must pursue those statutory remedies available to him and, therefore, it was not a fit case for interference under article 226 - Held, yes FACTS The assessee-company had submitted returns for the assessment years 1979-80 to 1982-83, pursuant to which assessments were completed. At the time of these assessments, the assessee had furnished statements containing details of the brokerage and commission paid by it. While taking up assessment for 1986-87, the Deputy Commissioner disallowed the payments made towards commission. Thereafter, he issued notices under section 147 for reopening assessments for the assessment years 1979-80 to 1982-83. The assessee asked the Commissioner to disclose the reasons for reopening the assessments. The matter was pending and fresh assessments were yet to be made. On writ : HELD The assessee must pursue the proceedings before the Deputy Commissioner; if they were against it, it must pursue the remedies available to it. Firstly, the original petition was considerably delayed. It was filed on 6-1-1992 long after the conventional period of three months for approaching this Court under article 226. The reassessment proceedings had got to be completed before 31-3-1992, by virtue of the mandate contained in section 153. Apart from writing letters, the assessee did not choose to challenge the proceedings at any anterior time and had come forward with this petition at the last moment when only less than three months' time was left for completion of the proceedings. Neither such a delayed approach to this Court could be encouraged nor this petition could be entertained, particularly when the petitioner could not complain of any prejudice by pursuing the proceedings before the departmental authorities. It is…

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