{"id":268059,"date":"1990-08-30T00:00:00","date_gmt":"1990-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/puran-mal-vs-union-of-india-ors-on-30-august-1990-2"},"modified":"2016-01-27T09:56:20","modified_gmt":"2016-01-27T04:26:20","slug":"puran-mal-vs-union-of-india-ors-on-30-august-1990-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/puran-mal-vs-union-of-india-ors-on-30-august-1990-2","title":{"rendered":"Puran Mal vs Union Of India &amp; Ors. on 30 August, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Puran Mal vs Union Of India &amp; Ors. on 30 August, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1991) 92 CTR Del 34<\/div>\n<div class=\"doc_author\">Author: B N Kirpal<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>B. N. KIRPAL, J. :\n<\/p>\n<p id=\"p_1\">This is a wholly frivolous and unnecessary petition which has been filed which has resulted in our having to unnecessarily spend precious time. The facts are that the WTO included in the hands of the petitioners wealth of Rs. 4,06,389. The appeal was filed to the Assistant Commissioner which was dismissed. Further appeal to the Tribunal was dismissed. The petitioner then filed a petition under s. 27(1) of the WT Act for reference of certain questions of law to this Court. That petition was dismissed. The petitioner has filed a petition under s. 27(3) of the said Act, which is yet to come up for hearing before this Court. Despite this alternative remedy having been availed of by the petitioner and despite the fact that petition under s. 27(3) is pending, the petitioner has filed the present writ petition under Arts. 226 and 227 of the Constitution challenging the same orders which are sought to be impugned on alleged questions of law in the proceedings under the WT Act. We see no justification for this course to have adopted. Learned counsel has relied upon <a href=\"\/doc\/342635\/\" id=\"a_1\">Raza Textiles Ltd. vs. ITO<\/a>  (1973) 87 ITR 539 (SC) where the Supreme Court has said that if there is jurisdictional infirmity, writ petition maintainable. That case is clearly distinguishable. In the present case there is no jurisdictional infirmity and moreover, what is more important, the petitioner has already availed of the alternative remedy by filing reference application which is still pending in this Court. The petitioner cannot be permitted to take resort to collateral proceedings under <a href=\"\/doc\/1712542\/\" id=\"a_1\">Art. 226<\/a> at the same time. Furthermore, the Income-tax Tribunal in arriving at its decision, has followed its conclusion is an appeal arising out of the income-tax assessment. Further reference petitions to the Tribunal and to this Court under s. 256 (2) have already been dismissed. The order with regard to the income-tax assessment, as far as this court is concerned, has already become final. In spite of this, to file the present writ petition is, to say the least, irresponsible. Dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Puran Mal vs Union Of India &amp; Ors. on 30 August, 1990 Equivalent citations: (1991) 92 CTR Del 34 Author: B N Kirpal JUDGMENT B. N. KIRPAL, J. : This is a wholly frivolous and unnecessary petition which has been filed which has resulted in our having to unnecessarily spend precious time. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-268059","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Puran Mal vs Union Of India &amp; Ors. on 30 August, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/puran-mal-vs-union-of-india-ors-on-30-august-1990-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Puran Mal vs Union Of India &amp; 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