Appeals Over Writs: Court Emphasizes Appellate Forum for Tax Challenges

The Court directed the petitioner to seek redressal through the Appellate Forum for challenges to the provisional attachment order under Section 281B, emphasizing that factual matters should be examined by the appellate authority, not under writ jurisdiction. Regarding the assessment order under Section 143(3), the Court directed the petitioner to file an appeal within three weeks for appellate scrutiny, ensuring consideration on merits without limitation objections. The consequential demand notice under Section 156 was also challenged but was not the primary focus of the judgment, which highlighted the importance of addressing disputes through the appropriate appellate channels rather than writ jurisdiction.

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Issues:
Challenge to provisional attachment order under Section 281B, Assessment order under Section 143(3), Consequential demand notice under Section 156 of the Income Tax Act, 1961.

Provisional Attachment Order under Section 281B:
The petitioner challenged the provisional attachment order dated 27.12.2018 under Section 281B, contending it was a nonspeaking order and void ab initio. The order was passed to protect the revenue's interest during assessment proceedings. The revenue argued that the order's short life span of six months meant the challenge was not sustainable post-assessment. The Court noted the petitioner's grievance but directed them to the Appellate Forum for redressal, emphasizing that factual matters need to be examined by the appellate authority, not under writ jurisdiction.

Assessment Order under Section 143(3):
The petitioner contested the assessment order dated 28.12.2018 under Section 143(3), claiming non-application of mind by the Assessing Officer. They argued that details provided were ignored, leading to an erroneous conclusion. The revenue countered by stating that discrepancies needed appellate scrutiny. The Court agreed, stating that factual disputes should be addressed by the Appellate Authority. The petitioner was directed to file an appeal within three weeks, ensuring the appeal would be considered on merits without limitation objections.

Consequential Demand Notice under Section 156:
The consequential demand notice dated 28.12.2018 under Section 156 was also challenged. However, the judgment primarily focused on the provisional attachment and assessment orders. The Court disposed of the writ petition, instructing that the provisional attachment order would not be enforced until the Appellate Authority decided on a stay application, if filed within three weeks. The judgment highlighted the importance of addressing factual disputes through the appropriate appellate channels rather than through writ jurisdiction.

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