TaxTMI 
TaxTMI 
2016 (12) TMI 1806
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....ely on the basis of report of District Valuation Officer (DVO) is illegal and bad in law. Since similar notice is assailed in all the 3 Writ Petitions, they were heard on admission analogously and are being disposed of by this common order. 2. It is argued that issuance of notice for re-assessment being based solely on the report of DVO is illegal as the Assessing Officer has not applied its independent mind before issuing notice. It is also argued that the pre-requisites of re-reopening of assessment proceedings under Section 147 of the Act, 1961 are not satisfied as the Assessing Officer has not reasoned out the belief that the income chargeable to tax has escaped assessment for the reason either of omission or failure on the part of t....
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.... cost of construction is of Rs. 43,44,387/-. Excess amount of expenditure of Rs. 13,46,225/- is escaped income of the assessee. Therefore, I have reason to believe that the assessee has failed to disclose fully and truly all material hence chargeable to tax Rs. 13,46,225/- has escaped assessment for F.Yr. 2009-10 relevant to A.Yr. 2010-11 within the meaning of sec. 147(2)(C)(i). Issue notice u/s. 148 of the income tax Act 1961 for the A.Y. 2010-11. This notice is being issued after getting approval from the Pr. CIT, Bilaspur vide letter dated 29.3.2016." 5. Based on the above notice, the petitioner was served with notice (Annexure-P/1) proposing to assess/re-assess the income requiring the petitioner to file return in t....
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....ognised some exceptions to the rule of alternative remedy i.e. where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal case {AIR 1964 SC 1419}, Titaghur Paper Mills case { (1983) 2 SCC 433} and other similar judgments that the High Court will not entertain a petition under Article 226 of the Constitution if an effective alternative remedy is available to the aggrieved person or the statute under which the action complained of ha....
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....s and Alloys Limited Vs. Deputy Commissioner, Commercial Taxes (Assessments) and Others {(2009) 17 SCC 547}, the Supreme Court held thus:- "3. Before concluding, we may state that we have allowed the appellant(s) to withdraw the original writ petition as the said proceedings came to be filed against the show-cause notice. We have repeatedly held that in the absence of factual foundation, it would be impossible to decide matters of this kind. When the doctrine of promissory estoppel is invoked, the doctrine needs to be based on factual data which has not been pleaded. The High Court should not have interfered in the matter. In these cases, the writ petition was filed without reply to even the show-cause notice. In the circumstances,....
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....in Indo Asahi Glass Co. Ltd. v. ITO, (2002) 10 SCC 444, wherein the assessee had approached this Court against the judgment and order of the High Court which had dismissed the Writ Petition filed by the assessee wherein challenge was made to the show cause notice issued by the Assessing Authority on the ground that alternative remedy was available to the assessee. This Court concurred with the findings and conclusions reached by the High Court and dismissed the said appeal with the following observations: "5. This and the other facts cannot be taken up for consideration by this Court for the first time. In our opinion, the High Court was right in coming to the conclusion that it is appropriate for the appellants to file a reply to ....