Limitation challenge to reassessment notice can be examined in writ proceedings when it goes to jurisdiction and authority.

A limitation objection to a reassessment notice, where it was said to be time-barred and void, could be examined in writ proceedings because it went to the jurisdiction and authority of the assessing officer. The assessee had raised the objection before the assessing authority, but it was not dealt with in the assessment order. The Single Judge accepted that objection, and the Division Bench was expected to address that finding on merits rather than decline interference only on the ground that the statutory appellate remedy should have been pursued. The view that the writ court should not have examined the limitation issue was therefore not accepted.

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Issues: Whether the limitation objection to the reassessment notice went to the root of the matter and whether the Division Bench ought to have examined the writ appeal on merits instead of insisting on the statutory appellate remedy.

Analysis: The assessee had raised a preliminary objection before the assessing authority that the proposed reassessment was time-barred and the notice was void. That contention was not dealt with in the assessment order. Since the objection concerned limitation and therefore the jurisdiction and authority of the officer, it could properly be raised and examined in writ proceedings. The Single Judge had accepted the objection, and the Division Bench was required to consider that finding on merits rather than decline interference merely on maintainability grounds.

Conclusion: The limitation objection was capable of being examined on merits, and the view that the writ court should not have addressed it was not accepted.

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