TOLIN RUBBERS P LTD Vs. ASSISTANT COMMISSIONER OF INCOME TAX
HIGH COURT OF KERALA
Tolin Rubbers P Ltd
ASSISTANT COMMISSIONER OF INCOME TAX
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(1.) The petitioner is a Company registered under the Companies Act. It is an assessee under the Income Tax Act. It feels aggrieved by Exts.P7 to P12 orders passed by the Assistant Commissioner of Income Tax, Circle I, Aluva who is the concerned Assessing Officer. They are orders assessing / re - assessing income, which has escaped assessment, under S.147 read with S.143(3) of the Income Tax Act for the assessment years 1996-97 to 2001-02. The petitioner has got effective statutory remedies against those orders. They are appealable under S.246A(1)(b). The Appellate Authority is the Commissioner (Appeals). If the petitioner is aggrieved by the order of the Commissioner (Appeals) disposing of the appeals under S.250, it has got a further remedy of appeal to the Appellate Tribunal under S.253(1)(a). On substantial questions of law, the petitioner has got a right of further appeal to this Court under S.260A of the Act.
(2.) But, the petitioner has chosen to approach this court directly bypassing the statutory authorities. The ground for making such frog - leap to this Court is detailed in Ground N of the Original Petition, which reads as follows:
"The petitioner has no other effective alternative remedy against the impugned assessment particularly since the assessment is violative of the principles of natural justice and the provisions of the Income Tax Act and is without jurisdiction. The petitioner is hence constrained to approach this Hon'ble Court under Art.226 of the Constitution of India and is entitled to do so and cannot be driven to follow the procedure prescribed under the Income Tax Act in so far as that would be a gross negation of justice."
(3.) Learned senior counsel Shri. V. Ramachandran justified the approach of the petitioner directly to this Court relying on the decisions of the Apex Court / this Court in State of Kerala v. K.T. Jhyaduliyusuff (39) STC 478, GKN Driveshafts (India) Ltd. v. Income Tax Officer and others (259) ITR 19, Dunlop India Limited and Others v. Assistant Commissioner of Sales Tax and Another (175) ITR 622, T.C.N. Menon v. Income Tax Officer (96) ITR 148, Capricon Shopping Complex v. Income Tax Officer and Others (218) ITR 721, P. S. Abdul Majid v. Agricultural Income Tax and Sales Tax Officer and Others (209) ITR 821, Tin Box Company v. Commissioner of Income Tax (249) ITR 216, Commercial Tax Officer, Sri. Ganga Nagar v. Sardul Textile Mills (71) STC 223, J.T. India Exports v. Union of India (177) CTR 108 and M.S. Jewellery v. Asst. Commissioner (Assessment), Agrl. Income Tax and Sales Tax (208) ITR 531.;
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