C. A. Abraham, Uppoottil, Kottayam vs The Income-Tax Officer, Kottayam And ... on 29 November, 1960
"We may, observe that we have proceeded to decide this case on the footing that the business of the firm was discontinued on dissolution of the firm. It is however necessary once more to observe, as we did in C. A. Abraham's case that the Income Tax Act provides a complete machinery for assessment of tax, and for relief in respect of improper
or erroneous orders made by the Revenue Authorities. It is for the Revenue Authorities to ascertain the facts applicable to a particular situation, and to grant appropriate relief in the matter of assessment of tax. Resort to the High Court in exercise of its extra ordinary jurisdiction conferred or recognised by the Constitution in matters relating to assessment levy and collection of income tax may be permitted only when question of infringement of fundamental rights arise, or where on undisputed facts the taxing authorities are shown to have assumed jurisdiction which they do not possess. In attempting to bypass the provisions of the Income Tax Act by inviting the High Court to decide questions which are primarily within the jurisdiction of the Revenue Authorities, the party approaching the Court has often to ask the Court to make assumptions of facts which remain to be investigated by the Revenue Authorities."