Case Law Details
Sanjay Singhal Vs Union of India (Rajasthan High Court)
In this case search and seizure was carried out way back in the year 2018 which culminated in passing the orders of assessment in the year 2021. Thereafter, the petitioners have filed appeal before the Appellate authority exercising their right of appeal. While the appeal is pending for last many months, the petitioners seek to invoke the jurisdiction of this Court.
While the jurisdiction of this Court to examine the correctness and validity of the order cannot be disputed, at the same time, we are not inclined to exercise our discretionary jurisdiction to entertain the dispute brought before us for the reason that there is not only an alternative remedy available to the petitioners under the law but that remedy has been invoked by the petitioners and the appeal is pending consideration.
The argument of the learned counsel for the petitioners that the explanation to the provision contained in Section 132 may not allow the Appellate authority to dwell into the reasons on which the authority initiated the search and seizure proceedings, in our opinion, would not in any manner affect the jurisdiction of the Appellate authority to examine the legality and validity of the order of assessment and demands on its own merits and decide the same in accordance with law.
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