TaxTMI 
TaxTMI 
2023 (6) TMI 1391
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Shri Anand Parchure, Advocate. For the Respondent No. 4 : Shri C. J. Dhumane, Advocate. P. C. 1. The challenge raised in this writ petition filed under Article 226 of the Constitution of India is to the notices dated 31/03/2021 issued under Section 148 of the Income Tax Act, 1961 (for short, the Act of 1961) by which the respondent No. 1 has sought to re-open the assessment of the petition....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aised in the present writ petition can be permitted to be raised in such statutory proceedings. There is no exceptional case made out to invoke writ jurisdiction. 3. Shri A.N. Agrawal, learned counsel for the petitioner on the other hand submitted that since the petitioner had challenged the jurisdiction of the respondent No. 1 in seeking to re-open the assessment proceedings under Section 148 of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion that the distinction between maintainability of the writ petition under Article 226 of the Constitution of India and the aspect of its entertainability has been considered in a recent decision of the Hounourable Supreme Court in Civil Appeal No. 5393 of 2010 (M/s Godrej Sara Lee Ltd. vs. The Excise and Taxation Officer-Cum-Assessing Authority and ors.) decided on 01/02/2023. It has been held t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... power under Section 148 of the Act of 1961 by urging that the statutory requirements prescribed by Section 148 have not been satisfied. In other words, it is submitted that since there is no existence of any reason to believe, reopening of the proceedings by the respondent No. 1 is without jurisdiction. Since the jurisdiction of the respondent No. 1 of initiating the proceedings itself is under c....