2020 (3) TMI 400

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....directed to be heard together and are being disposed of by this common order/judgment. 2. In both the writ petitions, notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) by the respondent No.2 for the assessment year 2010-11 have been sought to be quashed with a declaration that the assumption of jurisdiction under Section 147 of the Act, 1961 by the respondent No.2 for the assessment year 2010-11 is ab initio void and further for quashing and setting aside the assessment order under Section 143(3)/147 of the Act, 1961 dated 24.03.2015. 3. Learned counsel for the revenue has submitted by raising the issue of maintainability on the ground of availability of alternative remedy of appea....

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....e petitioners that in the judgment of the Hon'ble Apex Court in the case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer & Ors. (supra), the Hon'ble Apex Court has clarified that when a notice under Section 148 of the Act, 1961 is issued, proper course of action for the noticee is to file return and if he so desires, to seek reasons of issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the assessing officer is bound to dispose of the same by passing a speaking order but herein the petitioners have not filed return and without filing it, the reasons for issuance of notices have been sought for, as such,....

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....ourt has noticed that if an appeal is from "Caesar to Caesar's wife" the existence of alternative remedy would be a mirage and an exercise in futility. 17. In the instant case, neither has the writ petitioner assesse described the available alternate remedy under the Act as ineffectual and non-efficacious while invoking the writ jurisdiction of the High Court nor has the High Court ascribed cogent and satisfactory reasons to have exercised its jurisdiction in the facts of the instant case. In light of the same, we are of the considered opinion that the writ court ought not to have entertained the writ petition filed by the assesse, wherein he has only questioned the correctness or otherwise of the notices issued under Section 148 o....