Wtax/1555/2022 Of Police City Sahkari Awa v. Assistant Commissioner Income Tax And 5 Others

Case :- WRIT TAX No. - 1555 of 2022 Petitioner :- Police City Sahkari Awa Respondent :- Assistant Commissioner Income Tax And 5 OthersCounsel for Petitioner :- Anil Kumar Srivastava,Amitendra Kumar Srivastava,Dhrub Narayan KharwarCounsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan Hon'ble Ashwani Kumar Mishra,J.Hon'ble Vinod Diwakar,J. The Order of Assessment passed against the petitioner on28.03.2022 is assailed by filing the present writ petition on theground that proper opportunity of hearing has not been given to thepetitioner and claims otherwise barred have been raked up by thedepartment. Learned counsel for the revenue states that petitioner has astatutory alternative remedy of preferring appeal against the orderimpugned and, therefore, all issues including the question of denialof opportunity can be raised in appeal. Learned counsel for the petitioner submits that the writ petitioncan also be entertained where the principles of natural justice havebeen breached. Though in an appropriate matter this court can always entertainchallenge to an order of assessment, directly in writ petition whereprinciples of natural justice are shown to have been breached, butin the facts of the present case, we are not inclined to follow such acourse particularly as the order of assessment has been passedalmost a year back. All arguments relating to legality of the orderimpugned can always be entertained in statutory appeal to be filedby the petitioner. In such circumstances, we decline the prayer made in the writpetition to interfere with the order of assessment and the same isconsigned to records. Order Date :- 19.4.2023A Gautam