2026 (4) TMI 1042

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....arious grounds including the basic ground that the initiation of reassessment proceedings by way of the notice dated 30.08.2024 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') for Assessment Year (AY) 2016-17 was time barred, as the limitation for issuing a notice under Section 148 of the Act of 1961 at the relevant time was only six years. 2. Mr. Ruchir Bhaita, learned Senior Standing Counsel for the respondent-Department at the outset raised an objection regarding maintainability and submitted that the petitioner has come to this Court against an assessment order and since there is a statutory remedy available, this Court should not entertain the writ petition and relegate it to avail....

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....oached this Court before an assessment order was passed. 7. Having heard learned counsel for the parties, we are of the view that the initiation of reassessment proceedings vide notice dated 30.08.2024 is fundamentally void being beyond the prescribed period of limitation. Though the petitioner has approached this Court after suffering an assessment order, however given the fact that the petitioner had raised jurisdictional objection before the AO in its reply and the same remained unheeded and undecided, we are of the view that simply because the proceedings have culminated into an assessment order, the petitioner cannot be made to suffer the agony of an order which is without jurisdiction on the face of it, until the appellate authorit....

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....principles of law which emerge are that: (i) The power under Article 226 of the Constitution to issue writs can be exercised not only for the enforcement of fundamental rights, but for any other purpose as well; (ii) The High Court has the discretion not to entertain a writ petition. One of the restrictions placed on the power of the High Court is where an effective alternate remedy is available to the aggrieved person; (iii) Exceptions to the rule of alternate remedy arise where (a) the writ petition has been filed for the enforcement of a fundamental right protected by Part III of the Constitution; (b) there has been a violation of the principles of natural justice; (c) the order or pr....

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....itself and consequently the jurisdiction of the authority to proceed. The High Court entertained the writ petition, and Hon'ble the Supreme Court, it being a case involving a challenge to the authority's jurisdiction, upheld such exercise of jurisdiction while observing thus: 82. It is argued and to some extent correctly that the High Court should not decline to exercise its jurisdiction merely for the reason that there is a statutory alternative remedy available even when the case falls in the abovestated class of cases. It is a settled principle that the courts/tribunal will not exercise jurisdiction in futility. The law will not itself attempt to do an act which would be vain, lex nil frustra facit, nor to enforce one which woul....