2026 (5) TMI 1787

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....er by issuing of a notice dated 27.03.2025. 3. A preliminary objection has been raised by Nirav Chitravansi, learned counsel for respondents regarding maintainability of the writ petition stating that petitioner has efficacious remedy of filling an appeal against the impugned order and submits that the petitioner should be relegated to his statutory remedy. 4. It has been submitted that the said notice was pursuant to proceedings undertaken U/S 132 of Income Tax Act for search and seizure which was carried out in the case of M/S Omaxe Group at their various offices at New Delhi and at their residential premises. It is during the said search voluminuous evidence such as Books of Accounts of Omaxe Limited, pages, hard drives/CDs, laptop....

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....m were never supplied and secondly the entire proceedings were concluded without considering the reply submitted by the petitioner on 17.03.2026 and it is for the aforesaid reasons the impugned order is illegal and arbitrary as no opportunity of hearing was given to the petitioner before finalising the assessment against him. 9. Learned counsel for the respondents has vehemently opposed the contentions raised by the petitioner. He has submitted that due opportunity has been given to the petitioner before concluding the said proceedings. He has placed before us the entire copy of the show cause notice dated 27.03.2025 which was given to the petitioner indicating that all the relevant material was duly enclosed with the show cause notice. ....

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....lation of principles of natural justice for which purpose if it is successfully demonstrated by the petitioner certainly the writ petition would be maintainable. 12. In this regard as already discussed above, a show cause notice U/S 148 of Income Tax Act was given to the petitioner on 27.03.2025 and the petitioner had filed his reply on 12.03.2026 and 14.03.2026. It is in both the responses the petitioner has assailed the validity of the notice U/S 148 of Income Tax Act stating mainly that no opportunity of hearing was given to the petitioner as provided for U/S 148(a) of Income Tax Act. In his reply, he has narrated number of judgments of various courts. Subsequently, he has moved an application for seeking certain documents and lastly,....