TaxTMI 
TaxTMI 
2024 (4) TMI 54
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....passed on 28th March 2023 vide DIN: ITBA/AST/S/147/2022-23/1051538698(1) and the consequent demand notice dated 28th March 2023 contained in DIN-ITBA/AST/S/156/2022-23/1051539284(1). 2. In the above context, the petitioner has also challenged the very basis for issuing notices under sections 148 and 148-A of Income Tax Act, 1961. 3. The petitioner has made the following prayers: "a. For issuance of an appropriate writ, order or direction for quashing and setting aside the Order of Assessment dated 28.03.2023 bearing DIN: ITBA/AST/S/147/2022-23/1051538698(1) (Annexure-12) along with Notice of Demand 28.03.2023 bearing DIN-ITBA /AST/S/156/2022-23/1051539284(1) (Annexure-13) both being vague, cryptic and unreasonable; b....
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....Vijay, the learned counsel for the Revenue has raised an objection to maintainability of the present writ petition on two-fold grounds. The learned counsel would submit that a notice issued by the statutory authority cannot be challenged in a writ proceeding except on the grounds that (a) the notice is illegal or (b) the notice is without jurisdiction. The learned counsel for the Revenue further submits that the petitioner has an efficacious remedy of appeal under section 246 of the Income Tax Act, 1961 to challenge the order of assessment dated 28th March 2023. 6. The petitioner has pleaded that she is running a proprietary concern in the name and style of M/s Renu Raj Enterprises which is engaged in the trade of iron and steel. For the....
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....re can be no second proceeding for the same period and on the same issue which was the basis for the previous proceeding in which a final order passed on 20th April 2021 and the said order is a subject matter of challenge in Appeal No. NFAC/2017-18/10081359. Even so, a show cause notice under section 147 was issued on 1st March 2023 requiring the petitioner to show cause as to why the proposed variation should not be made and assessment should not be completed accordingly. This is the case pleaded by the petitioner that objection put-forth by her through reply dated 3rd March 2023 was not considered by the Assessing Officer. Furthermore, the order passed in WP (T) No. 94 of 2021 whereby the proceedings initiated and demand of tax imposed by....
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....ay back on 18.08.2021 and subsequently, initiated penalty proceedings under sections 270A, 271A and 271B, against which appeal has been preferred before the Income Tax Appellate Tribunal on 12.04.2023." 10. The scheme of the Indian Income Tax Act, 1961 indicates that the determination of facts and of law is entrusted to the Income Tax Officers and to question the assessment otherwise than by the use of machinery contemplated thereunder shall be incompatible with the scheme of the Act. 11. In "CIT Vs. Chhabil Dass Agarwal (2014) 1 SCC 603 the Hon'ble Supreme Court held that the Income Tax Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper ord....
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.... Micro and Small Enterprises Facilitation Respondents Council, Medchal - Malkajgiri"]. Under the Income Tax Act, there is a similar provision for deposit in cases where the assessee seeks an order of stay. 14. Secondly, this is also no longer in the realm of doubt that a notice issued by a statutory authority cannot be made the subject matter of challenge before the writ Court. The assessing officer who issued the notice under sections 148 and 148-A of Income Tax Act, 1961 is the authority vested with the power to issue a notice under these provisions. However, the plea put forth by the petitioner is that the notice under section 148-A has been issued in breach of natural justice inasmuch as no opportunity of hearing was provided to the ....
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....rder imposing some punishment or otherwise adversely affecting a party is passed, that the said party can be said to have any grievance. 15. Writ jurisdiction is discretionary jurisdiction and hence such discretion under Article 226 should not ordinarily be exercised by quashing a show-cause notice or charge-sheet. 16. No doubt, in some very rare and exceptional cases the High Court can quash a charge-sheet or show-cause notice if it is found to be wholly without jurisdiction or for some other reason if it is wholly illegal. However, ordinarily the High Court should not interfere in such a matter." 16. In the counter-affidavit, the Revenue has taken a specific objection that the previous assessment for the assessment ye....