2022 (8) TMI 1313

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....te for the petitioner ORDER PANKAJ JAIN , J . 1. The petitioner is a religious society assessed to income tax by way of present writ petition. The petitioner has invoked jurisdiction of this Court under Article 226 of the Constitution of India for grant of writ in the nature of certiorari praying for quashing of the notice issued to the petitioner under Section 148 of the Income Tax Act, ....

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....ting the explanation offered by the petitioner and issued notice under Section 148 of the Act. 3. The petitioner under these circumstances invoked the writ jurisdiction of this Court seeking quashing of the notice issued under Section 148 of the Act. The challenge has been raised contending that the stand of the petitioner has not been taken into consideration. It has also been contended that t....

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....oceedings 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. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact....

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....ed in Civil Appeal No. 11189 of 2016 titled as Jeans Knit (P) Ltd. Vs. Deputy Commissioner of Income Tax and others reported as (2017) 390 ITR 10 (SC) to submit that the writ petition will be maintainable against notice issued under Section 148 of the Act. It needs to be noticed that in the case of Jeans Knit (supra), Supreme Court relied upon law laid down in Calcutta Discount Company vs. Income-....