Alternative remedy is not bar to jurisdictional issue through writ: Supreme Court

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Alternative remedy is not bar to jurisdictional issue through writ: Supreme Court

 

Here is a landmark order by the Hon’ble Supreme Court wherein it has been held that the alternative remedy is not bar to jurisdictional issue through writ.  There are various cases wherein the writ has been declined by the Hon’ble High court for the reason that the income tax law has an alternative by way of appeal before CIT – Appeal or before ITAT.

Recently, the Hon. Supreme Court in the case of RED CHILLI INTERNATIONAL SALES vs. INCOME TAX OFFICER & ORS has allowed the SLP ( SLP No 86/2023 filed against CWP No 10073/2022 P&H HC ) of the assessee and directed the High Court of Punjab & Haryana to hear the writ petition filed by the assessee.

Hon’ble Supreme Court was of the view that through the writ petition issue of jurisdiction under 148/148A of the Income Tax Act has been challenged and then availability of the alternative remedy as stated by the High Court in such rejection order cannot be sustained .

 Therefore the alternative remedy is not bar to jurisdictional issues through writ .

The Supreme Court observed that the provision of reopening under the income tax i.e. Section 148 & 148A has undergone amendment by the Finance Act, 2021 and constituently this matter would require deeper and in-depth consideration keeping view the earlier case law.

The Supreme Court clarified the issue in the writ petition would be examined in-depth by the High Court as when it arises for consideration with this direction the Supreme Court disposed of the SLP.

Conclusion:

 Alternative remedy is not bar to jurisdictional issue through writ

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