| Case ID |
ff845f9c-d56a-4f83-b8cc-3534c6dc6060 |
| Body |
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| Case Number |
Writ Petition No 22335(W) of 1997 |
| Decision Date |
Nov 17, 1997 |
| Hearing Date |
|
| Decision |
The writ petition was dismissed on the grounds that the petitioners had an alternative remedy available to them by way of appeal to the Appellate Tribunal under section 253 of the Income Tax Act, 1961. The court held that since the petitioners had this alternative remedy, it would not entertain the writ petition. The court emphasized the importance of following the legal provisions in place for appeals and indicated that the merits of the case would not be considered at this stage. The decision reinforces the principle that courts should not intervene when an alternative remedy exists. |
| Summary |
In the case of SALBONI HATCHERIES vs UNION OF INDIA, the Calcutta High Court deliberated on a writ petition challenging a demand notice issued by the Assessing Officer under the Indian Income Tax Act, 1961. The petitioners argued that they were entitled to follow specific guidelines issued by the Central Board of Direct Taxes regarding sample scrutiny but were unlawfully assessed under section 143(3) despite having met the necessary conditions for exemption. The court found that the petitioners had an alternative remedy available under the Income Tax Act, which was to appeal to the Appellate Tribunal. As per established legal principles, when an alternative remedy is available, the writ court should refrain from intervening. The court's decision not only highlights the procedural aspects of tax assessments but also underscores the significance of adhering to established guidelines and the legal framework for appeals. This case serves as a reminder for taxpayers to be aware of their rights and the legal avenues available to them in tax disputes. |
| Court |
Calcutta High Court
|
| Entities Involved |
UNION OF INDIA,
SALBONI HATCHERIES
|
| Judges |
PINAKI CHANDRA GHOSE, J
|
| Lawyers |
Dr. Debi Pal,
Amal Sen,
D. Shome,
D. Chowdhury,
Ch. M. Akram, Advocate Supreme Court for the State,
M. Nawaz Abbasi, Advocate Supreme Court,
Rao Muhammad Yusuf Khan, Advocate-on-Record,
Rana M.A. Qadri, Advocate-on-Record (absent)
|
| Petitioners |
,
SALBONI HATCHERIES
|
| Respondents |
others,
UNION OF INDIA
|
| Citations |
2000 SLD 255,
2000 PTD 732,
(1998) 232 ITR 612
|
| Other Citations |
Navnit Lal C.. Javeri v. K. K. Sen, A.A.C. of I. T. (1965) 56 ITR 198 (SC),
Raza Textiles Ltd. v. ITO (1973) 87 ITR 539 (SC),
Varghese (K.P.) v. ITO (1981) 131 ITR 597 (SC)
|
| Laws Involved |
Indian Income Tax Act, 1961,
Constitution of India
|
| Sections |
143,
253,
226
|