2025 (11) TMI 477

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....e Petitioner: Mr. Sidhartha Ray, Senior Advocate associated by Mr. Kshiord Kumar Sahoo, Advocate. For the Opposite Parties: Mr. Subash Chandra Mohanty, Senior Standing Counsel. ORDER PER 1. Aggrieved by the Assessment Order dated 19th March, 2025 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short, "the IT Act") pertaining to the assessment year 2023-....

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....aid SoP. Therefore, he contended that the assessment order is liable to be quashed and set aside. 2.2. Learned Senior Advocate appearing for the petitioner emphasized that the Assessing Officer having proceeded beyond the terms of show-cause notice and added an amount of Rs.5,27,55,976/- to the income in absence of any notice, the assessment order stands vitiated and, therefore, he prays for sh....

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.... of natural justice and the contention that the Assessing Officer has traversed beyond the terms of show-cause notice is required to be determined on facts available on record. In the presence of effective and efficacious statutory remedy, the Authority empowered under the GST Act is competent to adjudicate the dispute and/or grievance of the petitioner. Under such premise, the writ petition, sans....

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....reference to the material available on record of the Assessing Officer. Such finding of fact is the domain of the appellate authority. 6. This Court finds force in the submission of the learned Senior Standing Counsel appearing for the Department that the petitioner has alternative remedy to challenge the assessment order. Keeping in view the tenet for entertainment of writ petition challenging....