TaxTMI 
TaxTMI 
2022 (6) TMI 519
X X X X Extracts X X X X
X X X X Extracts X X X X
....e dated 05.04.2022 (Annexure P-5) under Section 148 of the Income Tax Act, 1961." 3. Ld. Counsel has drawn our attention to the prayer made in the writ petition wherein the challenge has been laid to the notice under Section 148 of the Income Tax Act, 1961 (for short, 'the Act') and also to the order passed under Section 148A(d) of the Act. He thus contends that it is an error apparent on the face of the record which would call for review of the order dated 22nd April, 2022. 4. Though notice (Annexure P-5) is consequential to the order passed under Section 148A(d) dated 5th April, 2022 (Annexure P-4) under the scheme of the Act yet by deeming it to be an error apparent on the face of the record, order dated 22nd April, 2022 is rec....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... held that - "An examination of the scheme of the Act and the words used in section 34 of the Act and the various cases that I have referred to above show that the legislature has entrusted the determination of facts and of law to the Income-tax Officers. A particular machinery has been set up under the Act "by the use of which alone" total assessable income for the purposes of the Income-tax is to be ascertained and jurisdiction to question the assessment otherwise than by the use of this machinery is incompatible with the scheme of the Act. The challenge of the action of the Income-Tax Officer by a writ prohibition or mandamus is , therefore, not available to the assessee." 6. In 'Rasulji Buxji Kathawala vs. Income Tax Commissioner....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). 31. Having held so, it is not expedient for this Court to express its opinion on the rival submissions as it may unwittingly cause prejudice to either party. Suffice it to say that no case to quash the notice(s) issued under Section 148 read with Section 147 of the Act or the order(s) rejecting the objections, is made out at this premature stage." 8. Delhi High Court in W.P.(C) 5787/2022 titled as Gulmuhar Silk Pvt. Ltd. vs. Income Tax Officer Ward 10(3) Delhi, while considering the same question held that - "6. Though it is the petitioner's case that the impugne....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roneous. The assessee may also prove that no new facts came to the knowledge of the Income-tax Officer after completion of the assessment proceeding. We are not expressing any opinion on the merits of the case. The questions of fact and law are left open to be investigated and decided by the assessing authority. The appellant will be entitled to take all the points before the assessing authority." 10. Thus, the consistent view is that where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such a pre-mature stage. Moreover it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The co....