spot_img

HC can’t dismiss writ filed against Sec. 148A(d) order on ground of

Date:

Share post:



the taxtalk

 46 total views

HC can’t dismiss writ filed against Sec. 148A(d) order on ground of availability of alternative remedy: SC

 

INCOME TAX : WP against reassessment notice issued under new provisions can’t be simply dismissed by HC on grounds of alternative remedy available

  • The impugned judgment rejecting the writ petition on the ground of alternative remedy does not take into consideration several judgments of this Court, on the jurisdiction of High Court, as writ petitions have been entertained to be examined whether the jurisdiction preconditions for issue of notice under Section 148 of the Income Tax Act, 1961 is satisfied. The provisions of reopening under the Income Tax Act, 1961 have undergone an amendment by the Finance Act, 2021, and consequently the matter would require a deeper and in depth consideration keeping in view the earlier case law. Accordingly, this Court sets aside the impugned judgment of the High Court dismissing the writ petition as not maintainable in view of the alternative remedy and clarifies that this issue would be examined in depth by the High Court if and when it arise for consideration. In the present case, this issue needs to be examined in depth in view of the notice under Section 148A(b) including the annexure thereto, the reply filed by the petitioner and the order under Section 148A(d) of the Income Tax Act, 1961.

Red Chilli International Sales

[2023] 146 taxmann.com 224 (SC)

 

writ-and-IT-matters



Source link

LEAVE A REPLY

Please enter your comment!
Please enter your name here

spot_img
spot_img

Related articles

Uttarakhand police chief asks pilgrims to stagger visit to Char Dham temples to reduce rush

The rush of pilgrims at the Char Dham temples in Uttarakhand is many times higher...

World Environment Day | How Tamil Nadu’s tiger reserves tackle the summer

A quintessential summer day in Tamil Nadu’s five major tiger reserves sees the dry rustle...

Beautification projects add splendour to Tangmarg and Gulmarg, J-K’s popular tourist destinations

Tangmarg and Gulmarg, two picturesque health resorts in north Kashmir's Baramullah District have undergone a...

Tamil Nadu’s Kodaikanal witnessing tourist boom due to annual summer festival

ANI | | Posted by Akanksha Agnihotri, Kodaikanal The queen of mountains, Kodaikanal in Tamil Nadu...
spot_img