2024 (7) TMI 660 - SCH - Income Tax

Maintainability of the writ petition in HC - Non deposit of pre-deposit - Validity of reassessment order passed - petitioner has also challenged the very basis for issuing notices under sections 148 and 148-A of Income Tax Act 1961 - case set-up by the petitioner is that there can be no second proceeding for the same period and on the same issue which was the basis for the previous proceeding in which a final order passed and the said order is a subject matter of challenge in Appeal - As decided by HC 2024 (4) TMI 54 - JHARKHAND HIGH COURT without a pre-deposit as provided under the statute for preferring an appeal or for seeking an order of stay the writ petition shall not be entertained. Secondly this is also no longer in the realm of doubt that a notice issued by a statutory authority cannot be made the subject matter of challenge before the writ Court - the plea put forth by the petitioner is that the notice under section 148-A has been issued in breach of natural justice inasmuch as no opportunity of hearing was provided to the assessee and all that we intend to indicate is that the requirements of natural justice are not inflexible and its applicability shall be determined on the basis of the facts in each case. Thus present writ petition has been dismissed on the ground that the petitioner has efficacious remedy under the Income Tax Act 1961. HELD THAT - We are not inclined to interfere with the impugned judgment and hence the special leave petition is dismissed. However all pleas and contentions of the petitioner Renu Singh relating to the reopening can be raised before the appellate forum. Pending application(s) if any shall stand disposed of.

Summary

The Supreme Court dismissed the special leave petition and allowed the petitioner to raise all pleas and contentions regarding reopening before the appellate forum. Pending applications were disposed of.