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1 - 9 of 9 (0.49 seconds)Commissioner Of Income Tax & Ors vs Chhabil Dass Agarwal on 8 August, 2013
"Before discussing the fact proposition, we would
notice the principle of law as laid down by this
Court. It is settled law that non-entertainment of
petitions under writ jurisdiction by the High Court
when an efficacious alternative remedy is available
is a rule of self-imposed limitation. It is essentially
a rule of policy, convenience and discretion rather
than a rule of law. Undoubtedly, it is within the
discretion of the High Court to grant relief under
Article 226 despite the existence of an alternative
remedy available to the petitioner and he has
approached the High Court without availing the
same unless he has made out an exceptional case
warranting such interference or there exist
sufficient grounds to invoke the extraordinary
jurisdiction under Article 226.
The State Of Uttar Pradesh vs Mohammad Nooh on 30 September, 1957
(See State of U.P.
v. Mohd. Nooh3, Titaghur Paper Mills Co. Ltd. v.
State of Orissa4, Harbanslal Sahnia v. Indian Oil
2
(2014) 1 SCC 603
3
AIR 1958 SC 86
4
(1983) 2 SCC 433
13
VS,J
wp_7845_2022
Corpn. Ltd5 and State of H.P. v. Gujarat Ambuja
Cement Ltd6)
In view of the law declared by the Apex Court, when a
statutory remedy is available, the Court may not normally
entertain petition under Article 226 of the Constitution of India
which is purely discretionary in nature.
Titaghur Paper Mills Co. Ltd vs State Of Orissa on 13 April, 1983
(See State of U.P.
v. Mohd. Nooh3, Titaghur Paper Mills Co. Ltd. v.
State of Orissa4, Harbanslal Sahnia v. Indian Oil
2
(2014) 1 SCC 603
3
AIR 1958 SC 86
4
(1983) 2 SCC 433
13
VS,J
wp_7845_2022
Corpn. Ltd5 and State of H.P. v. Gujarat Ambuja
Cement Ltd6)
In view of the law declared by the Apex Court, when a
statutory remedy is available, the Court may not normally
entertain petition under Article 226 of the Constitution of India
which is purely discretionary in nature.
Harbanslal Sahnia And Anr. vs Indian Oil Corpn. Ltd. And Ors. on 20 December, 2002
(See State of U.P.
v. Mohd. Nooh3, Titaghur Paper Mills Co. Ltd. v.
State of Orissa4, Harbanslal Sahnia v. Indian Oil
2
(2014) 1 SCC 603
3
AIR 1958 SC 86
4
(1983) 2 SCC 433
13
VS,J
wp_7845_2022
Corpn. Ltd5 and State of H.P. v. Gujarat Ambuja
Cement Ltd6)
In view of the law declared by the Apex Court, when a
statutory remedy is available, the Court may not normally
entertain petition under Article 226 of the Constitution of India
which is purely discretionary in nature.
State Of H.P. And Ors vs Gujarat Ambuja Cement Ltd. And Anr on 18 July, 2005
(See State of U.P.
v. Mohd. Nooh3, Titaghur Paper Mills Co. Ltd. v.
State of Orissa4, Harbanslal Sahnia v. Indian Oil
2
(2014) 1 SCC 603
3
AIR 1958 SC 86
4
(1983) 2 SCC 433
13
VS,J
wp_7845_2022
Corpn. Ltd5 and State of H.P. v. Gujarat Ambuja
Cement Ltd6)
In view of the law declared by the Apex Court, when a
statutory remedy is available, the Court may not normally
entertain petition under Article 226 of the Constitution of India
which is purely discretionary in nature.
Article 14 in Constitution of India [Constitution]
Genpact India Private Limited vs Deputy Commissioner Of Income Tax on 22 November, 2019
In "Genpact India Private Limited v. Deputy
Commissioner of Income Tax and another1" the Division Bench
of the Apex Court held that, "when a statutory remedy is available
under the statute, the Court would not normally entertain the writ
petition against assessment order. The Apex Court finally
concluded that, if the submission is accepted, every time the
1
(2019) 311 CTR (SC) 737
12
VS,J
wp_7845_2022
dispute will be required to be taken up in proceedings such as a
petition under Article 226 of the Constitution, which normally
would not be entertained in case of any disputed questions of fact
or concerning factual aspects of the matter. The assessee may
thus, not only lose a remedy of having the matter considered on
factual facets of the matter but would also stand deprived of
regular channels of challenges available to it under the hierarchy
of fora available under the Act."
Article 16 in Constitution of India [Constitution]
1