2023 (11) TMI 1225 - HC - Income Tax

Validity of order passed u/s 148A (d) - scope of alternate remedy - HELD THAT - As we are informed today that infact in the present case the assessment order was passed prior to filing of the writ petition and this fact has not been disclosed by the petitioner while filing the writ petition may be that assessment order was passed only a day before filing of the petition. It appears that the petitioner has not duly instructed the counsel on several subsequent dates when this case was listed for hearing i.e. on 27.09.2023 20.10.2023 17.11.2023. Also in the present case the order u/s 148A (d) was passed way-back on 25.07.2022 but it was not challenged by the petitioner but he participated in the assessment proceedings and just a day before passing of the assessment order the petitioner filed the writ petition. This Court in almost similar circumstances refused to entertain the writ petition taking into consideration that there exists an alternative remedy in the case of Bhag Chand Jangid Versus Principal Chief Commissioner of Income Tax Rajasthan Others 2023 (4) TMI 1299 - RAJASTHAN HIGH COURT - Therefore in these circumstances we are not inclined to entertain this petition and leave the petitioner to raise all the grounds which have been raised in the petition by way of an appeal as remedy is available to the petitioner under the law.

Summary

Issues involved: Challenge to order under Section 148A (d) of the Income Tax Act, 1961, non-disclosure of assessment order prior to filing writ petition, petitioner's failure to instruct counsel, alternative remedy available.

Summary:

The High Court, comprising the Acting Chief Justice and Justice Shubha Mehta, heard the challenge to the order under Section 148A (d) of the Income Tax Act, 1961. It was revealed that the assessment order was passed before the writ petition was filed, a fact not disclosed by the petitioner. The Court noted the petitioner's lack of instruction to counsel on multiple hearing dates. The order in question was issued on 25.07.2022, unchallenged by the petitioner who participated in the assessment proceedings. A similar case precedent was cited where a writ petition was not entertained due to the existence of an alternative remedy. Thus, the Court declined to entertain the petition, advising the petitioner to pursue available remedies through an appeal. The appellate authority was directed to consider all grounds raised by the petitioner in the petition regarding the correctness, legality, and validity of various orders and proceedings, including the assessment order. The writ petition was disposed of with liberty granted to the petitioner to raise all grounds through the appeal process.