2023 (6) TMI 1391

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..... For the Respondent Nos. 1 to 3 : 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....

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....tion. All grounds that are sought to be raised 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 ....

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....ir respective contentions. Suffice it to mention 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 or....

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....o the initiation of proceedings and exercise of 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 ....