Income-tax reassessment reopening notices under ss. 148/148A challenged via writ; dismissed for alternative remedy and no pre-deposit The dominant issue was whether a writ petition challenging reassessment/reopening notices under ss. 148 and 148A of the Income Tax Act, 1961 was ...
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Income-tax reassessment reopening notices under ss. 148/148A challenged via writ; dismissed for alternative remedy and no pre-deposit
The dominant issue was whether a writ petition challenging reassessment/reopening notices under ss. 148 and 148A of the Income Tax Act, 1961 was maintainable despite an efficacious statutory remedy and alleged breach of natural justice. The HC held that, absent compliance with the statutory pre-deposit regime for pursuing appellate/stay relief, the writ would not be entertained, and that challenges to statutory notices ordinarily lie within the Act's appellate framework; natural justice requirements are context-dependent and not inflexible. Consequently, the writ petition was dismissed for availability of an alternative remedy, and the SC declined to interfere, dismissing the SLP while leaving reopening pleas open for adjudication by the appellate forum.
The Supreme Court dismissed the special leave petition and allowed the petitioner to raise all pleas and contentions regarding reopening before the appellate forum. Pending applications were disposed of.
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