2024 (1) TMI 1194 - HC - Income Tax

Reopening of assessment u/s 147 - applicability of the time frame provided in Section 149(1) - validity of order passed u/s. 148A(d) - Review of final order passed 2023 (10) TMI 1353 - MADHYA PRADESH HIGH COURT challenging order passed u/s. 148A(d) - Review petitioner is before this Court with the assertion that liberty be extended to petitioner to raise all contentions admissible in law in appeal which has been preferred against the final assessment order HELD THAT - As evident from the reading of order under review that this Court had declined to enter into merits of the matter especially the legality and validity of the assessment order against which an appeal has now been preferred. Accordingly, this Court is of the considered view that petitioner who is an appellant before the Appellate Authority cannot be denied to raise any ground admissible in law and which can otherwise be raised under the relevant statute permitting filing of appeal. Especially when the scope and nature of interference available u/Art.226 of Constitution is at variance to an appeal. Review petition stands disposed of with liberty to the review petitioner to raise all possible, permissible contentions as per law u/s. 246A of the Income Tax Act while assailing the assessment order.

Summary

Issues involved: Review of final order dated 30.10.2023 passed in Writ Petition No.14571/2023 challenging the order passed u/s. 148A(d) dated 19.07.2022, the consequential notice issued u/s. 148 dated 22.07.2023, and the assessment order dated 31.05.2023.

Summary:

Issue 1: Review of final order
The petition sought a review of the final order dated 30.10.2023 passed in Writ Petition No.14571/2023, challenging the order passed u/s. 148A(d) dated 19.07.2022, the consequential notice issued u/s. 148 dated 22.07.2023, and the assessment order dated 31.05.2023. The order under review declined interference on merits. The review petitioner requested liberty to raise all admissible contentions in the appeal against the final assessment order dated 31.05.2023. The Court noted that it had previously declined to enter into the merits of the matter, especially regarding the legality and validity of the assessment order. The Court held that the petitioner, now an appellant before the Appellate Authority, should not be denied the right to raise any ground admissible in law under the relevant statute permitting the filing of an appeal, as the scope of interference under Article 226 of the Constitution differs from that of an appeal. The review petition was disposed of with liberty granted to the review petitioner to raise all possible, permissible contentions under Section 246A of the Income Tax Act while challenging the assessment order dated 31.05.2023. The review petition was disposed of with the mentioned liberty and observations.

End of Summary