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TMI Blog2022 (4) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... oneous. Moreover, at this stage, no assessment order has been passed and it has only been observed that it is a fit case for issuance of notice under Section 148. Supreme Court in Commissioner of Income Tax and Ors. Vs. Chhabil Das Agarwal [ 2013 (8) TMI 458 - SUPREME COURT] has held that as the Income Tax Act, 1961 provides complete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke jurisdiction of High Court under Article 226. Consequently, the present case does not fall under the exceptional grounds on which a writ petition is maintainable at the interim stage in tax matters. [See: Ghanashyam Mishra And Sons Private Limited Vs. Edelweiss Assetre Construction Company Limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in Kranti Associates Pvt. Ltd. Anr. Vs. Mashook Ahmed Khan and Ors, SLP (C) No.20428/2007. 3. He states that the impugned order dated 28th March, 2022 has been issued in a mechanical manner and without any independent application of mind by placing reliance on the information provided by the investigation wing which does not have any rational nexus with the petitioner. He states that the information mentioned in the Show Cause Notice pertains to the Assessment Year 2014-15 which has been used to frame reason to believe escapement of income for the Assessment year 2018-19. 4. A perusal of the paper book reveals that in the impugned order dated 28 th March, 2022, the respondent has opined that the petitioner-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of proceedings before different statutory forums to show that the finding of fact arrived at was erroneous. Moreover, at this stage, no assessment order has been passed and it has only been observed that it is a fit case for issuance of notice under Section 148 of the Act. In fact, the Supreme Court in Commissioner of Income Tax and Ors. Vs. Chhabil Das Agarwal, (2014) 1 SCC 603 has held that as the Income Tax Act, 1961 provides complete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke jurisdiction of High Court under Article 226. Consequently, the present case does not fall under the exceptional grounds on which a writ petition is maintainable at the interim stage in tax matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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