The violation of the Principles of Natural Justice, in the back drop of the fundamental rights granted by the constitution of India is a sufficient reason for the invocation of the Writ Jurisdiction of the Jurisdiction High Court by as Assessee. However, the Courts are loath to interfere in the due process of law in the presence of an alternative and efficacious remedy that is provided by law.

Chapter XX of the Income-tax Act, 1961, deals with appeals and revision. As per orders passed by the Assessing Officer under Section 143(1), 143(1B), 143(3), 144, 147 and 150 (amongst others) are appealable before the Commissioner of Income-tax (Appeals). The ground of violation of the principles of natural justice can be taken up in the Appeal before the Commissioner (Appeals). In the presence of an alternative and efficacious remedy, the Assessee would be better off approaching the Commissioner (Appeals) in an appeal against the Assessment order than approaching the High Court in a Writ Petition against the same.
Note : In Ekambaran Sukumaran v. ITO (Mad)(HC) (WPNo. 10433 of 2019 dt 27 -4 2021 has struck down the assessment order under faceless assessment scheme struck down as it was passed inn gross violation of principle of natural justice .Followed S. Velupalandar v. Dy CIT (1972) 83 ITR 683 (Mad)(HC) Refer www.itatonline.org . Antony Apphosne Kelvin Alphonse v. ITO (Mad)(HC) (WP No. 8379 of 2021 dt 1-4 -2021 , Sas Fininvest LLP v. National E. Assessment Centre Income -tax department New Delhi (Delhi )(HC)(WP No. 5087/2021 dt 4-5 -2021 ) (Stay was granted ) Bombay High Court had admitted number of matters and stay was granted (Parag Kishorchhand Shah v .National Face less Assessment(Bom)(HC) WPNo. (L) No 11052 of 2021 dt 6 -5 -2021 , Praful M.Shah v . National Face less Assessment(Bom)(HC) WPNo. (L) No 11143 of 2021 dt 6 -5 -2021 , Parag Kishorcahnd Shah National Face less Assessment(Bom)(HC) WPNo. (L) No 111052 of 2021 dt 6 -5 -2021 )
Dr .K.Shivaram, Senior Advocate