2024 (8) TMI 178

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....direction in the nature of a writ of certiorari quashing the assessment order dated 01.03.2023 passed under section 147 r.w.s 144 r.w.s 144B of the Act for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN No.ITBA/AST/S/147/2022-23/1050266151(1) herein marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 01.03.2023 issued by the Respondent No.1 for the Assessment Year 2018-19 bearing DIN and Document No. ITBA/AST/S/183/2022- 23/1050266241(1) herein marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice of demand issued under section 156 of the Act date....

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....arked as Annexure - B1. h) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order dated 27.03.2022 passed under section 148A(d) of the Act for the Assessment Year 2018- 19 by the Respondent No.1 bearing DIN & Order No.ITBA/AST/F/148A/2021-22/1041753801(1) herein marked as Annexure - B2. i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice dated 27.03.2022 issued under section 148 of the Act for the Assessment Year 2018-19 by the Respondent No.1 bearing DIN & Notice No.ITBA/AST/S/148_1/2021-22/1041762612(1) herein marked as Annexure - B3. j) Issue a writ or Certiorari or direction in the nature of a writ of certiorari quashing....

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....natural justice and consequently the impugned notice and order and all consequential notices, demands etc., deserve to be quashed and the matter remitted back to the respondent No.1 for reconsideration afresh in accordance with law. 5. Per contra, learned counsel for respondents would support the impugned order and submit that there is no merit in the petition and same is liable to be dismissed. It is also submitted that in view of the availability of equally efficacious and alternative remedy by way of an appeal, the present petition is not maintainable and is liable to be dismissed. 6. In so far as the contention is urged by the respondents that the present petition was not maintainable in the light of availability of equally effica....