Law:

Section:

Article 226 of the Constitution of India read with sections 143, 154 and 264 of the Income-tax Act, 1961 - Writ - Alternative remedy - Whether where petitioner, in addition to filing writ, had also filed appeal against order under section 154 which was pending before Commissioner (Appeals) and had also right to file revision petition under section 264 against impugned order under section 143(1)(a), writ petition filed was to be dismissed as premature, especially when revenue agreed that recovery of amount involved would remain stayed till decision on appeal and revision - Held, yes FACTS Opposing a writ petition filed by the petitioners against an order/intimation under section 143(1)(a), the revenue contended that the petitioners had filed an appeal against the order under section 154 which was pending before the Commissioner (Appeals) and by virtue of a statutory amendment, the petitioners had a right to file a revision petition under section 264 against the impugned order/intimation under section 143(1)(a) and that, therefore, the petitioners should be relegated to that remedy. The revenue also agreed that in case the petitioners were relegated to the aforesaid remedy, the recovery which was sought to be made from the petitioners by the department would remain stayed. The petitioners accepted the suggestion and the concession offered by the revenue. HELD In view of the acceptance of the revenue's suggestion by the petitioner, the writ petition was dismissed as premature with directions to the department to not to effect recovery till the decision of the appeal and revision by the Commissioner and the Commissioner (Appeals). EDITORIAL COMMENTS Since an appeal against the order under section 154 passed by the Assessing Officer in the context of an order/intimation under section 143(1)(a) was pending…

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