Law:

Section:

Section 147 of the Income-tax Act, 1961 - Income escaping assessment - General - Assessment years 1996-97 to 2001-02 - Although there were effective statutory remedies available, petitioner preferred writ petition against order of Assessing Officer under section 148 on ground that impugned order was passed in violation of principles of natural justice and provisions of the Act - Whether there was justification for High Court to interfere with impugned order in exercise of its power under article 226 in face of alternative remedies available to petitioner - Held, no FACTS The Assessing Officer issued notices under section 148 to the petitioner on the belief that certain income had escaped assessment. According to the petitioner, such belief was based on reasons recorded by the Assessing Officer but even after repeated requests, the reasons so recorded were not communicated to the petitioner. Though there were effective statutory remedies available to the petitioner against the order of the Assessing Officer, the petitioner preferred the instant writ petition contending that it had no other effective alternative remedy against the impugned assessment particularly since the assessment was violative of the principles of natural justice and the provisions of the Income-tax Act and was without jurisdiction and that in view of the amendment introduced to section 251(1)(a) by the Finance Act, 2001 with effect from 1-6-2001, the Commissioner (Appeals) does not have any power to remand the case to the Assessing Officer, and, therefore, it was left without any remedy. HELD Normally, the High Court will entertain a writ petition if there is no other alternative efficacious remedy to a petitioner. In other words, the existence of an effective alternative remedy is normally a ground for dismissing the original petition in limine. If an inferior authority commits any jurisdictional error, the High Court has the power to interfere notwithstanding the existence of an alternative remedy. But, if the High Court entertains writ petitions on the ground of jurisdictional error unmindful of the existence of an alternative remedy, the Court will be doing a great disservice to public…

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