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TMI Blog2022 (6) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 dated 12.04.2022 (Annexure P-4) for the assessment year 2018-2019. Petitioner a partnership firm is an Assessee under the Act. The petitioner received notice under Section 148A(b) dated 14.03.2022 (Annexure P-1). The details of the information on the basis of which notice under Section 148A(b) has been issued were supplied to the petitioner as well. The petitioner responded thereto vide communication dated 21.03.2022 and raised objections. The said objections were decided vide order dated 12.04.2022 passed under Section 148A(d) of the Act. Along with the order the petitioner was also served with notice under Section 148 of the Act. The challenge in the present writ petition has been laid to the order passed under Section 148 A(d) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition or mandamus is , therefore, not available to the assessee." In 'Rasulji Buxji Kathawala vs. Income Tax Commissioner, Delhi and another' (Civil Writ No.44 of 1955, D/d. 2.4.1956) while dealing with the similar situation under the 1922 Act, Division Bench of Rajasthan High Court held that - "But where as in this case no part of the Act is being attacked, there is, in our opinion, no justification for us to intervene at this stage when other remedies which arc not necessarily onerous are still open to the applicant under the Act. We, therefore, refuse to intervene at this stage in this case, and leave it to the applicant to pursue his remedies under the Income-tax Act so far as the question of his chargeability to income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to see whether there was prima facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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