TaxTMI 
TaxTMI 
2024 (2) TMI 547
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....hallenging the order dated 30.03.2023 passed by the respondent No. 1 under Section 148 of the Income Tax Act, 1961 (to be referred as 'the Act of 1961'). 5. Counsel for the petitioner submits that the respondents have no jurisdiction to issue the notice under Section 148 of the Act of 1961 as the same has been issued without following the notification dated 29.03.2022 issued by the CBDT. He further submitted that a Coordinate Bench of this Court at Principal Seat, Jodhpur in D.B. Civil Writ Petition No. 8296/2023 (Krishna Kumar Vs. The Income Tax Officer & Anr.), after considering the matter has directed that the proceedings may go on but the final order of assessment be not passed. 6. On the other hand, counsel for the respondent opposed the writ petition and submitted that this writ petition has been filed by the petitioner at the premature stage against the show-cause notice only as the proceedings are still pending before the authority before whom the petitioner can submit reply and raise all his objections available under the law. 7. We have considered the submissions made by counsel for the parties and perused the record. 8. The Hon'ble Supreme Court in the matter....
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.... this Court that the excise law is a complete code in itself and it would normally not be appropriate for a Writ Court to entertain a petition Under Article 226 of the Constitution and that the concerned person must first raise all the objections before the authority who had issued a show cause notice and the redressal in terms of the existing provisions of the law could be taken resort to if an adverse order was passed against such person. For example in Union of India and Anr. v. Guwahati Carbon Limited MANU/SC/1256/2012 : (2012) 11 SCC 651, it was concluded; "The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition Under Article 226 of the Constitution", while in Malladi Drugs and Pharma Ltd. v. Union of India MANU/SC/0407/2004 : 2004 (166) ELT 153 (S.C.), it was observed: ...The High Court, has, by the impugned judgment held that the Appellant should first raise all the objections before the Authority who have issued the show cause notice and in case any adverse order is passed against the Appellant, then liberty has been granted to approach the High Court... ...in our view, t....
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....lso take judicial notice of the fact that the vast majority of the petitions Under Article 226 of the Constitution are filed solely for the purpose of obtaining interim orders and thereafter prolong the proceedings by one device or the other. The practice certainly needs to be strongly discouraged. 50. In Punjab National Bank v. O.C. Krishnan MANU/SC/0452/2001 : (2001) 6 SCC 569 this Court considered the question whether a petition Under Article 227 of the Constitution was maintainable against an order passed by the Tribunal Under Section 19 of the DRT Act and observed: (SCC p. 570, paras 5-6) 5. In our opinion, the order which was passed by the Tribunal directing sale of mortgaged property was appealable Under Section 20 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (for short 'the Act'). The High Court ought not to have exercised its jurisdiction Under Article 227 in view of the provision for alternative remedy contained in the Act. We do not propose to go into the correctness of the decision of the High Court and whether the order passed by the Tribunal was correct or not has to be decided before an appropriate forum. 6. The Act has bee....
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....itself restricted to the pleadings of the State but would be free to satisfy itself whether any case as such is made out by a person invoking its extraordinary jurisdiction Under Article 226 of the Constitution. 30. The Court while exercising its jurisdiction Under Article 226 is duty-bound to consider whether: (a) adjudication of writ petition involves any complex and disputed questions of facts and whether they can be satisfactorily resolved; (b) the petition reveals all material facts; (c) the Petitioner has any alternative or effective remedy for the resolution of the dispute; (d) person invoking the jurisdiction is guilty of unexplained delay and laches; (e) ex facie barred by any laws of limitation; (f) grant of relief is against public policy or barred by any valid law; and host of other factors. The Court in appropriate cases in its discretion may direct the State or its instrumentalities as the case may be to file proper affidavits placing all the relevant facts truly and accurately for the consideration of the Court and particularly in cases where public revenue and public interest are involved. Such directions are always required to be complied with by th....
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....e matter does not become either infructuous or a fait accompli before the final hearing." 12. The Hon'ble Supreme Court in the matter of Union of India (UOI) & Ors. Vs. Vicco Laboratories, reported in (2007) 13 SCC 270 in para-30 has held as under :- "30. Normally, the writ court should not interfere at the stage of issuance of show cause notice by the authorities. In such a case, the parties get ample opportunity to put forth their contentions before the concerned authorities and to satisfy the concerned authorities about the absence of case for proceeding against the person against whom the show cause notices have been issued. Abstinence from interference at the stage of issuance of show cause notice in order to relegate the parties to the proceedings before the concerned authorities is the normal rule. However, the said rule is not without exceptions. Where a Show Cause notice is issued either without jurisdiction or in an abuse of process of law, certainly in that case, the writ court would not hesitate to interfere even at the stage of issuance of show cause notice. The interference at the show cause notice stage should be rare and not in a routine manner. Mere assertion by....