We would exercise our writ jurisdiction to interdict a proceeding under Section 148 of the Act seeking to reopen an assessment only when the same is clearly without jurisdiction and not otherwise as a matter of self restraint. We are constrained to reiterate the above long settled position of self restraint in exercise of our extraordinary writ jurisdiction only because we have noticed that in a number of cases the petitioners approach us in our writ jurisdiction as though we are an appeal Court and it is their statutory right that the Court must in all cases interfere with reopening of assessment. We trust that henceforth these filters would be kept in mind while seeking to invoke the writ jurisdiction of this Court. However, we wish to make it clear that where ever there is palpable injustice or a notice on the face of it is without jurisdiction or the proceedings leading to disposal of the objections is in breach of natural justice, infringement of fundamental rights or where the constitutionally of statue is challenged, then even in a petition challenging a notice under Section 148 of the Act we would in appropriate cases exercise our writ jurisdiction notwithstanding the availability of an alternative remedy.<\/p>\n","protected":false},"excerpt":{"rendered":"
We would exercise our writ jurisdiction to interdict a proceeding under Section 148 of the Act seeking to reopen an assessment only when the same is clearly without jurisdiction and not otherwise as a matter of self restraint. We are …<\/p>\n