Writ jurisdiction may be entertained where reassessment notice raises arguable jurisdictional defects despite an alternate remedy.

Arguable jurisdictional defects in reassessment proceedings can justify writ jurisdiction despite the availability of an alternate statutory remedy. The challenge concerned a section 148 notice said to have been issued by the Jurisdictional Assessing Officer rather than the Faceless Assessing Officer, and a further objection that only 30 days were given to file the return although the amended provision was said to require at least three months. On those grounds, the writ petition was entertained, the petitioner was not relegated to the alternate remedy, and interim protection was granted against the reassessment order, demand notice and penalty show-cause notice.

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Issues: Whether the writ petition should be relegated to the alternate remedy despite a jurisdictional challenge to the reassessment notice, and whether interim protection should be granted pending final disposal.

Analysis: The challenge raised two jurisdictional objections to the notice under section 148: first, that the notice was issued by the Jurisdictional Assessing Officer when, according to the petitioner, only the Faceless Assessing Officer could issue it; and second, that the notice granted only 30 days to file the return though the amended provision was said to require a minimum period of three months. In such circumstances, the existence of an appellate remedy was not treated as a bar to the exercise of writ jurisdiction. The Court found that arguable jurisdictional questions were raised and that the writ petition was therefore fit to be entertained.

Conclusion: The Court declined to relegate the petitioner to the alternate remedy and granted interim protection against the reassessment order, demand notice, and penalty show-cause notice.

Ratio Decidendi: A writ petition raising arguable jurisdictional defects in reassessment proceedings may be entertained notwithstanding the availability of an alternate statutory remedy.

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