2024 (9) TMI 1125 - HC - Income Tax

Maintainability of appeal against disputed questions of fact - Re-assessment proceedings - Unexplained remittances in the bank account of the petitioner - as argued business account (current account) was opened in the petitioner's name in the third respondent bank without the knowledge of the petitioner - HELD THAT - From the averments in the affidavit in support of the writ petition, it is evident that the petitioner had filed W.P. earlier. The said writ petition was dismissed. After the assessment order was issued, the present writ petition has been filed. The petitioner contends that a bank account was opened in his name without his knowledge and that transactions in such account resulted in the assessment order. These are disputed questions of fact which cannot be conveniently addressed in proceedings under Article 226 of the Constitution of India. As against the assessment order, a statutory appeal is available to the petitioner. Consequently, no case is made out for interference under Article 226. WP dismissed by leaving it open to the petitioner to avail of the statutory remedy.

Summary

The High Court of Madras dismissed W.P.No.8865 of 2024, challenging an assessment order dated 06.03.2024, stating that the petitioner can avail of the statutory remedy through a statutory appeal. The petitioner claimed a business account was opened in their name without their knowledge, leading to disputed transactions. The court found these to be questions of fact not suitable for Article 226 proceedings. The dismissal was without costs.