2025 (11) TMI 1416

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.... The impugned order has been passed under Section 143 (3) read with 144 (b). 2. The last date for completing the assessment would have expired on 31.12.2022. In this case, the proceedings were initiated against the petitioner after the return of income was filed by the petitioner on 18.02.2022 by issuing notice under Section 143 (2) on 28.06.2021. In response to the notice issued under Section 142 (1), the petitioner has ultimately, filed a detailed submissions along with annexures on 17.11.2022. Thereafter, certain other details were called for on 21.11.2022 fixing the due date as 28.11.2022. The petitioner, however, failed to respond to the same. 3. In this background, a show cause notice was issued to the petitioner on 07.12.2022. ....

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....ssed under Section 143 (3) read with Section 144B of the Income Tax Act, 1961. 8. Specifically, the learned counsel for the respondents has placed reliance on the decision of the Honourable Supreme Court in the case of Union of India Vs. Guwahati Carbon Ltd., wherein the following earlier decision of the Honourable Supreme Court in Munshi Ram Vs. Municipal Committee, Chheharta, the Court held as follows: "14. In Union of India vs. Guwahati Carbon Ltd., (2012) 11 SCC 651, this Court has reiterated the aforesaid principle and observed: "8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC ....

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.... taken itself contains a mechanism for redressal of grievance still holds the field. Therefore, when a statutory forum is created by law for redressal of grievances, a writ petition should not be entertained ignoring the statutory dispensation. 16. In the instant case, the Act provides complete machinery for the assessment/re-assessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statut....