2024 (1) TMI 1194 - HC - Income Tax

High Court Dismisses Review Petition; Allows Petitioner to Challenge Assessment Order in Appeal Process.

The HC disposed of the review petition concerning the final order in Writ Petition No.14571/2023, which challenged an order under Section 148A(d) and ... Reopening of assessment u/s 147 - applicability of the time frame provided in Section 149(1) - validity of order passed u/s. 148A(d) - Review of final order passed[2023 (10) TMI 1353 - MADHYA PRADESH HIGH COURT] challenging order passed u/s. 148A(d) - Review petitioner is before this Court with the assertion that liberty be extended to petitioner to raise all contentions admissible in law in appeal which has been preferred against the final assessment order HELD THAT:- As evident from the reading of order under review that this Court had declined to enter into merits of the matter especially the legality and validity of the assessment order against which an appeal has now been preferred. Accordingly, this Court is of the considered view that petitioner who is an appellant before the Appellate Authority cannot be denied to raise any ground admissible in law and which can otherwise be raised under the relevant statute permitting filing of appeal. Especially when the scope and nature of interference available u/Art.226 of Constitution is at variance to an appeal. Review petition stands disposed of with liberty to the review petitioner to raise all possible, permissible contentions as per law u/s. 246A of the Income Tax Act while assailing the assessment order. Petitioner sought review of the final order dated 30.10.2023 which had declined interference on merits in challenge to proceedings under s.148A(d) (19.07.2022), notice u/s.148 (22.07.2023) and assessment dated 31.05.2023. The court noted it had intentionally 'declined to enter into merits of the matter especially the legality and validity of the assessment order dated 31.05.2023' and recognized the differing scope between writ jurisdiction and appellate remedies: 'the scope and nature of interference available u/Art.226 of Constitution is at variance to an appeal.' On review the court held that an appellant before the Appellate Authority 'cannot be denied to raise any ground admissible in law' and therefore granted liberty to the petitioner to raise 'all possible, permissible contentions as per law u/s.246A of the Income Tax Act' in the appeal against the assessment order. The review petition was accordingly disposed of with that liberty.