2021 (10) TMI 879

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....iled by the appellant were dismissed. 2.The orders impugned in the writ petitions were the proceedings initiated by the respondent under Section 147/148 of the Income Tax Act ['the Act' for brevity] for the assessment years 2016-17 and 2017-18. The validity of the reopening proceedings was questioned by the appellant on several grounds. Firstly, by contending that the respondent has no jurisdiction to issue notice under Section 148 of the Act and propose to make an assessment under Section 143(3) r/w. 147 of the Act although the materials relied upon were obtained during a search under Section 132 of the Act of another party at New Delhi. Further, it was contended that where the material relied upon was obtained in the course of ....

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.... Court in the case of Raj Kumar Shivhare vs. Assistant Director, Directorate of Enforcement [2010 (253) ELT 3 (SC)], it was submitted that the case of the appellant would not fall under anyone of the exceptions which were pointed out in the said decision for entertaining a writ petition against the reopening proceedings. Further, it was submitted that the assessment under Section 147 was reopened on the basis of the information received from the Deputy Director of Income [Investigation]-8(1), New Delhi during the search made in the case of group of Companies under Section 132 of the act. The objections raised by the appellant for the reopening proceedings were also controverted in the counter affidavit. Further it has been stated in the cou....

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....e controverted by the respondent have not been decided which in our opinion was the case to be decided by the Writ Court. In any event, the appellant has filed appeals before the First Appellate Authority well within the period of limitation. Therefore, we are of the view that the appellant should pursue the appellate remedy instead of agitating the matter before this Court in these appeals. We are conscious of the fact that the observations/findings rendered by the learned Writ Court may cause prejudice to the appellant or to the Department. Therefore, if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it would tantamount to putting fetters on the exercise of the powers of t....