2020 (7) TMI 835 - HC - Income Tax

Validity of reopening proceedings u/s 147/148 - During pendency of the writ petition, it appears that assessment order came to be passed and challenging the order passed by the learned Single Judge, the present appeal has been filed. HELD THAT - In the present Special Appeal came to be filed seeking to challenge the subsequent order passed in assessment. We are afraid, we cannot entertain the appeal since the appellant has alternative efficacious remedy of appeal/challenge before the learned Single Judge, if so advised. In view of the subsequent development, the present appeal has been rendered infructuous and the same stands dismissed as having become infructuous. The appellant is at liberty to seek remedy against the order of assessment as the assessee may advice. All pending applications also stand dismissed.

Summary

The High Court of Rajasthan dismissed the appeal challenging a notice seeking reopening of assessment proceedings, stating that the appellant has an alternative remedy of appeal before the Single Judge. The appeal was rendered infructuous due to subsequent developments, and the appellant can seek remedy against the assessment order as advised.