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TMI Blog2022 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction not vested in it. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided. In the light of aforesaid settled proposition of law, we find that there is no reason to warrant interference by this Court in exercise of the jurisdiction under Article 226/227 of the Constitution of India at this intermediate stage when the proceedings initiated are yet to be concluded by a statutory authority. Hence, the instant writ petition stands dismissed. - CWP No. 9142 of 2022 - - - Dated:- 2-6-2022 - HON BLE MR. JUSTICE TEJINDER SINGH DHINDSA And HON BLE MR. JUSTICE PANKAJ JAIN Mr. Pankaj Jain, Sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me for the Assessment Year 2018-2019 within 30 days. 3. The contention raised by Ld. Senior Counsel for the petitioner is that there is no escapement of income which can form basis for proceeding against the petitioner. It has been further contended that while deciding objections submitted by the petitioner in response to notice under Section 148A(b), the stand of the petitioner has not been taken into consideration and the Order dated 7th of April, 2022 has been passed in a mechanical manner, resulting in miscarriage of justice. Ld. Senior Counsel thus submits that the stand of the petitioner having not been dealt, it is a case where this Court should interfere exercising jurisdiction under Article 226 of the Constitution of India. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in 'Lachhman Das Nayar and others vs. Hans Raj Puri, Income- Tax Officer, Amritsar and others, 1953 AIR (P H) 55, held that - An examination of the scheme of the Act and the words used in section 34 of the Act and the various cases that I have referred to above show that the legislature has entrusted the determination of facts and of law to the Income-tax Officers. A particular machinery has been set up under the Act by the use of which alone total assessable income for the purposes of the Income-tax is to be ascertained and jurisdiction to question the assessment otherwise than by the use of this machinery is incompatible with the scheme of the Act. The challenge of the action of the Income-Tax Officer by a writ prohibition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). 31. Having held so, it is not expedient for this Court to express its opinion on the rival submissions as it may unwittingly cause prejudice to either party. Suffice it to say that no case to quash the notice(s) issued under Section 148 read with Section 147 of the Act or the order(s) rejecting the objections, is made out at this premature stage. 10. Delhi High Court in W.P.(C) 5787/2022 titled as Gulmuhar Silk Pvt. Ltd. vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike down the reopening of the case in the facts of this case. It will be open to the assessee to prove that the assumption of facts made in the notice was erroneous. The assessee may also prove that no new facts came to the knowledge of the Income-tax Officer after completion of the assessment proceeding. We are not expressing any opinion on the merits of the case. The questions of fact and law are left open to be investigated and decided by the assessing authority. The appellant will be entitled to take all the points before the assessing authority. 12. Thus, the consistent view is that where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such a pre-mature stage. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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