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of <h1>Section 147 reassessment proceedings invalid due to improper Section 151 sanction, assessment order stayed pending appeals</h1> <h3>Rajan Pradeepkumar Dubey Versus Income Tax Officer Ward 3-2, Kalyan & Ors.</h3> Rajan Pradeepkumar Dubey Versus Income Tax Officer Ward 3-2, Kalyan & Ors. - 2024:BHC - AS:33266 - DB, [2025] 475 ITR 413 Issues:Challenge to reassessment proceedings under Article 226 of the Constitution of India.Analysis:The petitioner filed a petition under Article 226 seeking various reliefs, including quashing of the show cause notice, assessment order, and other consequential notices. The petitioner argued that the assessment order and notice were invalid due to lack of sanction under Section 151 of the Income Tax Act. The petitioner had also initiated appeal and review proceedings against the impugned order. However, the respondent contended that the petitioner should pursue the statutory remedies already availed, as the appellate and revisionary authorities are bound by the decisions of the High Court. The Court noted that the petitioner's contentions could be raised before the appellate and revisionary authorities, considering the legal position established in previous judgments.The Court emphasized that when statutory remedies are available and pending, it is not appropriate to entertain writ petitions to adjudicate on issues that can be addressed by the appellate authority. The Court highlighted that allowing such petitions would burden the court with matters that should be decided by the appropriate authorities. Therefore, the Court concluded that the petitioner should continue with the pending proceedings before the appellate and revisionary authorities rather than seeking relief through the writ petition.The Court acknowledged the petitioner's argument that if the impugned assessment order and notice were indeed illegal as per the High Court's previous decisions, they should not be given effect until the appellate and revisionary proceedings are concluded. Consequently, the Court directed the petitioner to pursue the proceedings before the CIT(A) and the Revisionary Authority, allowing the petitioner to raise contentions regarding the legality of the notice under Section 148 based on the previous judgments. The Court ordered a stay on the assessment order until the conclusion of the appellate and revisionary proceedings, keeping all contentions of the petitioner open for consideration.In conclusion, the Court disposed of the petition with the directive for the petitioner to continue with the pending proceedings before the appellate and revisionary authorities, while also staying the assessment order until the completion of those proceedings. The Court made it clear that all contentions raised by the petitioner in the ongoing proceedings are preserved for further consideration.
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