{"id":17322,"date":"2021-04-26T18:13:57","date_gmt":"2021-04-26T12:43:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/abul-kalam-v-acit-2020-272-taxman-467-194-dtr-379-317-ctr-477-2021-431-itr-395-calhc\/"},"modified":"2021-04-26T18:13:57","modified_gmt":"2021-04-26T12:43:57","slug":"abul-kalam-v-acit-2020-272-taxman-467-194-dtr-379-317-ctr-477-2021-431-itr-395-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abul-kalam-v-acit-2020-272-taxman-467-194-dtr-379-317-ctr-477-2021-431-itr-395-calhc\/","title":{"rendered":"Abul Kalam v. ACIT (2020) 272 Taxman 467\/ 194 DTR 379\/ 317 CTR 477 \/ (2021) 431 ITR 395 (Cal)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that there was no violation of the principles of natural justice, and there was no reason to interfere with the assessment order. The ITO had not acted without jurisdiction. Whether such jurisdiction had been exercised incorrectly or there was an error in such exercise was a different issue to be tested under the statutory appeal available under the Act. The ITO had dealt with the contentions raised by the assessee and had arrived at a particular finding and interfering with it at this stage might not be the correct course of action. The assessee was relegated to the remedy of statutory appeal under section\u00a0246A\u00a0before the Commissioner (Appeals). Relied on UOI v. Guwahati Carbon Ltd. [2012] 278 ELT 26 (SC) and CIT v. Chhabil Dass Agarwal\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2013%5d%20357%20ITR%200357\">[2013] 357 ITR 357<\/a>\u00a0(SC)\u00a0, distinguished \u00a0ACIT v. Balmiki Prasad Singh [2018] 408 ITR (St.) 19 (SC)\u00a0.\u00a0 Court observed that \u00a0the extraordinary jurisdiction under article\u00a0226\u00a0of the\u00a0Constitution of India\u00a0is required to be sparingly used only when the court finds that the action of the State is without jurisdiction, in violation of principles of natural justice or the order passed is palpably illegal. However the provisional attachment u\/s 281B was quashed . \u00a0\u00a0( AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment \u2013 No violation of principle of natural justice \u2013 Alternative remedy is available \u2013 Writ is held to be not maintainable [ S.156 , 281B,  Art , 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-17322","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4vo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=17322"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17322\/revisions"}],"predecessor-version":[{"id":17323,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17322\/revisions\/17323"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}