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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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