Writ appeal on Income Tax Act Section 144 dismissed; appellant can appeal in four weeks per Article 226 limitations.

The court disposed of the writ appeal challenging the assessment order under Section 144 of the Income Tax Act, 1961, without examining the jurisdiction and factual issues due to the limitations under Article 226. The appellant was granted the opportunity to file an appeal within four weeks, with a directive that the Appellate Authority resolve it within six weeks of filing. No costs were awarded, and any related miscellaneous petitions were closed.

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Issues:
The issues involved in the judgment are the challenge to the order of assessment under Section 144 of the Income Tax Act, 1961 on the ground of jurisdiction, limitation under Section 153(1) of the Act, violation of principles of natural justice, and the finding on the issue of jurisdiction raised by the appellant.

Jurisdiction and Limitation:
The appellant challenged the order of assessment on the basis that the assessing officer lacked jurisdiction to pass an order of best judgment under Section 144 of the Act. Additionally, it was argued that the impugned orders of assessment were barred by limitation as per the proviso to Section 153(1) of the Act, which states that the limitation should be reckoned in terms of Section 153(1) i.e., 21 months from the end of the assessment year in which the income was first assessable under Section 153 of the Act.

Violation of Principles of Natural Justice:
The order of assessment was further contested on the grounds of violation of principles of natural justice. The appellant claimed that the assessing officer did not consider the replies dated 27.12.2019 and 28.12.2019, which were submitted by the appellant in response to the show cause notices. The appellant argued that the assessing officer did not apply his mind to the objections raised in the replies, thus violating the principles of natural justice.

Finding on Jurisdiction Issue:
The judgment noted that the order of assessment involved questions of fact, and there was no specific finding rendered on the issue of jurisdiction raised by the appellant. However, the court declined to examine these questions further as they required an investigation into facts beyond the scope of jurisdiction under Article 226 of the Constitution of India. The court referenced a Supreme Court judgment emphasizing the importance of exhausting statutory remedies before seeking relief under Article 226.

Conclusion:
The writ appeal challenging the order of assessment under Section 144 of the Income Tax Act, 1961 was disposed of with the observation that the questions of fact and jurisdiction raised by the appellant were not examined due to limitations of jurisdiction under Article 226. The appellant was given the option to file an appeal within four weeks, with the directive that any such appeal should be disposed of by the Appellate Authority within six weeks from filing. No costs were awarded, and any connected miscellaneous petition was closed accordingly.

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