2024 (10) TMI 1735 - HC - Income Tax

Petition dismissed; proceedings under Section 153C for AY 2017-18 proceed, petitioner to raise objections and appeals

The HC dismissed the petition, holding that proceedings under section 153C of the Income Tax Act, 1961 for AY 2017-18 show no prima facie illegality and ... Validity of assessment u/s 153C - HELD THAT:- The proceedings initiated against the petitioner u/s 153C of the Income Tax Act, 1961 for the AY 2017-18 do not require to be interfered by the Court at this stage as there is no illegality found, prima facie, in this case. Writ Petition stands dismissed accordingly. The petitioner is always free to take up his objections before the concerned authority and even file an appeal as per the provisions of the Income Tax Act, 1961 The proceedings initiated against the petitioner under 'section 153C of the Income Tax Act, 1961 for the Assessment Year 2017-18' were held not to require interim judicial interference because 'there is no illegality found, prima facie, in this case.' The writ petition was disposed of with the order that 'Writ Petition stands dismissed accordingly.' The court noted procedural avenues remain open: the petitioner 'is always free to take up his objections before the concerned authority and even file an appeal as per the provisions of the Income Tax Act, 1961.' The decision rests on absence of prima facie illegality in the initiation of proceedings under section 153C, rather than a final adjudication on merits.