2023 (4) TMI 1299 - HC - Income Tax

Validity of reopening of assessment - petitioner did not take any remedy to challenge the order under Section 148A(d) way-back on 26.03.2022 - HELD THAT - As we find that the order u/s 148A(d) of the Income Tax Act was passed way-back on 26.03.2022. The petitioner did not choose to challenge this order. Finally assessment order has also been passed on 09.03.2023. This petition has been filed on 31.03.2023. In the aforesaid circumstances when the petitioner did not take any remedy to challenge the order u/s 148A(d) when it was passed on 26.03.2022 we are not inclined to exercise our discretion under Article 226 of the Constitution of India to interfere with the order as the petitioner has an alternative and efficacious statutory remedy. All the issues are left open for being considered in the appeal that may be filed by the petitioner.

Summary

The High Court of Rajasthan dismissed a writ petition challenging an order under Section 148A(d) of the Income Tax Act, stating that the petitioner did not challenge the order when it was passed earlier. The court emphasized the availability of an alternative statutory remedy and dismissed the petition with liberty to pursue other legal options.