Court Dismisses Tax Challenge Due to Non-Disclosure; Advises Pursuing Alternative Appeal Remedy.

The HC declined to entertain the writ petition challenging the order under Section 148A(d) of the Income Tax Act, 1961, due to the petitioner's non-disclosure of the assessment order and failure to instruct counsel. The Court noted the availability of an alternative remedy and advised the petitioner to pursue an appeal. The appellate authority was instructed to consider all grounds raised concerning the assessment order and related proceedings. The writ petition was disposed of, granting the petitioner liberty to address all issues through the appeal process.

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Issues involved: Challenge to order under Section 148A (d) of the Income Tax Act, 1961, non-disclosure of assessment order prior to filing writ petition, petitioner's failure to instruct counsel, alternative remedy available.

Summary:

The High Court, comprising the Acting Chief Justice and Justice Shubha Mehta, heard the challenge to the order under Section 148A (d) of the Income Tax Act, 1961. It was revealed that the assessment order was passed before the writ petition was filed, a fact not disclosed by the petitioner. The Court noted the petitioner's lack of instruction to counsel on multiple hearing dates. The order in question was issued on 25.07.2022, unchallenged by the petitioner who participated in the assessment proceedings. A similar case precedent was cited where a writ petition was not entertained due to the existence of an alternative remedy. Thus, the Court declined to entertain the petition, advising the petitioner to pursue available remedies through an appeal. The appellate authority was directed to consider all grounds raised by the petitioner in the petition regarding the correctness, legality, and validity of various orders and proceedings, including the assessment order. The writ petition was disposed of with liberty granted to the petitioner to raise all grounds through the appeal process.

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