2025 (3) TMI 601

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....HONOURABLE MR. JUSTICE EASWARAN S. For the Appellant: By Advs. Premjit Nagendran, P. Raghunathan - K/249/1974, Rishal. K - K/912/2015. For the Respondent: By Advs. Christopher Abraham, P.R. Ajith Kumar (K/000708/1998), Sri. Jose Joseph. JUDGMENT EASWARAN S.,J. This intra-court appeal is preferred by the petitioner aggrieved by the dismissal of WP(C) No. 26900/2022. The short questio....

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....with any communication regarding the draft assessment order. Therefore, complaining that the completion of assessment is against the provisions of Section 144B of the Income Tax Act, the petitioner approached this Court in the writ petition. 3. A counter affidavit had been filed on behalf of the respondent pointing out that as per the user e-filing profile data base of the petitioner, the prima....

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.... principles of natural justice. 4. The learned Single Judge, who considered the writ petition, found that the question raised in the writ petition falls within the realm of disputed questions of fact, which cannot be adjudicated in a writ petition under Article 226 of the Constitution of India. Thus, the learned Single Judge refused to exercise the discretion and entertain the writ petition and....

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....ions raised across the bar, we are of the view that there is no merit in the contentions raised by the writ appellant. As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed question of fact, which cannot be gone into in a proceedings under Article 226 of the Constitution of India. 8. Hence, we see no reason as to why....