Anil Ramchandran Pillai Vs National Faceless Assessment Centre (Bombay High Court)
The Bombay High Court, in the case of Anil Ramchandran Pillai vs National Faceless Assessment Centre, dismissed a writ petition filed by a taxpayer, Anil Ramchandran Pillai, who was challenging several orders related to his income tax assessment. The court’s decision hinged on the principle of alternative remedy, a cornerstone of Indian jurisprudence concerning the jurisdiction of High Courts under Article 226 of the Constitution of India.
The petitioner, Anil Ramchandran Pillai, had filed a writ petition seeking to challenge a series of notices and orders issued by the tax authorities. These included a show cause notice dated April 12, 2021, an assessment order and demand notice, both dated April 20, 2021, and subsequent penalty orders from March 21, 2022, and January 30, 2022. The petitioner’s primary contention for invoking the court’s extraordinary writ jurisdiction was that the tax authorities had violated the principles of natural justice. Furthermore, the petitioner argued that the attachment of his bank account by the tax authorities, following a stay application order directing him to pay a sum of Rs. 1.25 Crores, provided a new and urgent cause of action, justifying the direct approach to the High Court.
