Whether Writ maintainable on the ground that assessee’s objections were not heard?

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Case Summary:

[2022] 441 ITR 107 (Mad)

[IN THE MADRAS HIGH COURT — MADURAI BENCH]

ARUNACHALAM NADAR MUTHURAJ v. INCOME-TAX OFFICER

November 25, 2021.

Section(s) 148

Writ

Assessment Year: 2017-18

Whether Writ maintainable on the ground that assessee’s objections were not heard?
The existence of an alternative remedy is not an absolute bar to the maintainability of a writ.

A writ petition can be entertained in exceptional circumstances where there is (i) a breach of fundamental rights ;

(ii) a violation of the principles of natural justice ;

(iii) an excess of jurisdiction ; or

(iv) a challenge to the vires of the statute or delegated legislation.

Cases referred to :
Authorized Officer, State Bank of Travancore v. Mathew K. C. [2018] 2 Comp Cas-OL
131 (SC) (para 8)
Collector of Central Excise (Asst.) v. Dunlop India Ltd. [1985] 154 ITR 172 (SC);
Collector of Central Excise (Asst.) v. Dunlop India Ltd. [1985] 58 Comp Cas 145 (SC)
(para 8)
Commissioner of State Tax (Asst.) v. Commercial Steel Limited [2021] 93 GSTR 1 (SC)
(para 10)
United Bank of India v. Satyawati Tondon [2010] 158 Comp Cas 251 (SC) (para 8)

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Order passed without considering repeated pray to pass the speaking order on objection. And only 1 out of several objection raised, recorded and an order passed. Is writ maintable?

manishtrivedi