Ravi Ranjan,CJ. - (1.) These writ petitions are under Article 226 of the Constitution of India and since involving similar issues, as such, have been directed to be heard together and are being disposed of by this common order/judgment.
(2.) In both the writ petitions, notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) by the respondent No.2 for the assessment year 2010-11 have been sought to be quashed with a declaration that the assumption of jurisdiction under Section 147 of the Act, 1961 by the respondent No.2 for the assessment year 2010-11 is ab initio void and further for quashing and setting aside the assessment order under Section 143(3)/147 of the Act, 1961 dated 24.03.2015.
(3.) Learned counsel for the revenue has submitted by raising the issue of maintainability on the ground of availability of alternative remedy of appeal. According to him, since notices under Section 148 of the Act, 1961 have now been culminated into an order of assessment which can be assailed before the appellate authority and as such the writ petitions may not be entertained as because once the order of assessment has been passed in terms of the notice under Section 148/143(3)/147 of the Act, 1961, the factual aspect is to be determined which would properly be appreciated by the appellate authority and so far as the jurisdiction of High Court under Article 226 of the Constitution of India is concerned, the same may not be exercised by appreciating the factual aspect, moreover, since the forum of appeals are available, hence, these writ petitions under Article 226 of the Constitution of India are not maintainable.;