Court Upholds Order u/s 148A(d) of Income Tax Act; Dismisses Petition Due to Procedural Compliance.

The HC dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act, 1961. The Court found that the Assessing Officer adhered to all statutory formalities and obligations, including issuing a notice, considering the response, and providing a personal hearing. As the petitioner's dissatisfaction with the reasoning did not justify interference, and no procedural irregularities were found, the Court concluded that the detailed order could not be substituted in a writ jurisdiction. Consequently, the petition was dismissed, affirming the validity of the impugned order.

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Issues involved: Challenge to impugned order under Section 148A(d) of the Income Tax Act, 1961 based on statutory formalities and compliance.

Summary:
The petitioner challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961, following the issuance of a notice under Section 148A(b), consideration of response, and an opportunity for a personal hearing. The High Court noted that the Assessing Officer had observed all statutory formalities and obligations required by law. The petitioner's dissatisfaction with the reasoning and findings of the assessing officer did not warrant interference in a writ proceeding. The Court emphasized that a detailed and speaking order based on facts and evidence, even if unsatisfactory to the petitioner, cannot be substituted by the Court in a writ jurisdiction.

The Court acknowledged that an order under Section 148A(d) is not appealable, but refused to entertain the writ petition not due to the availability of alternative remedies but because the assessing officer had complied with all necessary procedures and there was no procedural irregularity. Ultimately, the writ petition was dismissed as the Court found no grounds for interference with the impugned order.

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