2022 (5) TMI 1288

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....vocate with Mr. Arjun Prasad Sinha, Advocate. Respondents Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Jr. Standing Counsel. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the Notice under Section 148 of the Income Tax Act, 1961 ('the Act') dated 31st March, 2021, Order under Section 147 read with....

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....ed order is liable to be quashed. 4. He also states that the respondents have committed grave error in issuing the notice under old Section 148 without complying with the mandatory requirements of the statute and thereafter converting the case as falling under the new section 147/148 read with Section 148A when no enquiry was conducted and no notice under Section 148A was issued and no effectiv....

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.... is basically challenging the impugned order on merits. The Supreme Court in Commissioner of Income Tax and Ors. Vs. Chhabil Das Agarwal, (2014) 1 SCC 603 has held that as the Income Tax Act, 1961 provides complete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke jurisdiction of High Court under Article 226. 9. This Court is further of....