| Case ID |
04062c53-2d85-4db9-87fa-4354c45f12ec |
| Body |
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| Case Number |
WRIT PETITION Nos. 2780 TO 2783 OF 1971 |
| Decision Date |
Sep 21, 1971 |
| Hearing Date |
Sep 21, 1971 |
| Decision |
The court held that the assessee could not bypass the statutory remedies available under the Income-tax Act and move directly to the High Court under Article 226 of the Constitution. The assessment orders were made on February 25, 1970, and the writ petition was filed to quash these orders. The court emphasized that the assessee did not follow the prescribed appeals process, which included further appeals and references to the High Court on legal questions. The court found that allowing the assessee to bypass these remedies would undermine the statutory framework established by the Act. Therefore, the petitions were dismissed in favor of the Revenue. |
| Summary |
In the case of Singam Chetty Ateendrooloo Chetty Charities vs. Additional Commissioner of Income Tax, the Madras High Court addressed the issue of whether an assessee could bypass the established remedies under the Income-tax Act and directly approach the High Court under Article 226 of the Constitution. The court determined that such a bypass was not permissible as it would contradict the procedural framework outlined in the Act. The judgment reiterated the importance of following the statutory remedies, including appeals and references, before seeking judicial intervention. This case highlights the critical nature of adhering to established legal procedures and the implications of bypassing them, particularly in tax-related disputes. The decision underscores the need for compliance with statutory requirements and the limitations on judicial intervention in administrative matters. This ruling serves as a significant precedent for future cases involving assessment orders and the appropriate channels for contesting them. |
| Court |
Madras High Court
|
| Entities Involved |
Not available
|
| Judges |
Veeraswami, C.J.,
Raghavan, J.
|
| Lawyers |
Padmanabhan for Messrs. Subbaraya Aiyyar,
Sethuraman,
Padmanabhan
|
| Petitioners |
Singam Chetty Ateendrooloo Chetty Charities
|
| Respondents |
Additional Commissioner of Income Tax
|
| Citations |
1972 SLD 592 = (1972) 86 ITR 262
|
| Other Citations |
Dwarak Nath v. Income-tax Officer, Special Circle, D-Ward, Kanpur [1965] 57 ITR 349 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
143
|