TaxTMI 
TaxTMI 
2005 (7) TMI 62
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....rassment caused to the petitioner as a result of issuance of notice and proceedings taken up by the authorities. At the very outset, we may notice that the petitioner had earlier filed a writ petition being W.P.(C) No. 5562/2005 (Jagdish Preshad Gupta v. Joint CIT (No. 1) [2006] 283 ITR 583 (Delhi)) which was disposed of by a Division Bench of this court while passing the following direction: "We are not impressed with the contention. The order of assessment was passed by the Assessing Officer after duly considering the objections filed by the assessee in response to the notice under section 147 of the Act. All the objections raised in this writ petition can conveniently be raised before the Commissioner of Income-tax (Appeals) by the....
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.... in response to the notice under section 148 of the Act and as there is apparent illegality in issuance of the said notice and the respondents are trying to harass the petitioner, the petitioner can rightly invoke the jurisdiction of this court under article 226 of the Constitution of India. On the other hand, learned counsel appearing for the Revenue while relying upon the judgments in GKN Driveshafts (India) Ltd. v. ITO [2002] 257 ITR 702 (Delhi); GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19 (SC), contended that the present writ petition is an abuse of the process of law. The petitioner is obliged to wait for the disposal of his objections by the competent authority on the merits. The order of assessment would be passed upon r....
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....the Revenue as well as cross-objections were preferred by the assessee before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal partly allowed the appeal of the Revenue for statistical purposes and cross-objections preferred by the assessee were dismissed by a detailed order dated November 22, 2004. On March 19, 2004, the Assessing Officer passed an order of assessment making similar observations as well as recomputed the total income at Rs. 1,26,49,286 for the assessment year 2001-02. Against this order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) who vide his order dated May 31, 2004, allowed the appeal and the disallowance made was ordered to be deleted. As far as the notices issued....
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.... 581 while relying upon the judgment of the Supreme Court in the case of GKN Driveshafts (India) Ltd. [2003] 259 ITR 19 had disposed of the writ with the direction to the respondent to consider the objections filed by the assessee and decide the same by passing a speaking order. No doubt it is a settled principle of law that where all the relevant facts and materials were placed before the Assessing Officer arid the officer consciously considered the facts and arrived at the decision, the same cannot be reopened merely because subsequently the officer changes his opinion or some other officer takes a different view. In this regard, reference can be made to the above referred case of Sita World Travels (India) Ltd. [2005] 274 ITR 186 (Del....
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....nless the action complained of of the respondents is without jurisdiction, is on assumption of power not vested in the Officer or the action is patently illegal or arbitrary. There cannot be an absolute principle of law that the jurisdiction of this court under article 226 of the Constitution of India would be debarred. Further, there is an alternative remedy available to the assessee under the provisions of the enactment. The Bombay High Court in the case of Ajanta Pharma Ltd. v. Asst. CIT [2004] 267 ITR 200, took the view that where the exercise of power ex facie appears to be without jurisdiction, the court would be inclined to interfere but even there, such lack of jurisdiction would have to be revealed from the notice and reasons on th....