9911796707
TMI Blog2022 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... e examined in this petition. Admittedly, the assessment order is appellable and there is a pre-deposit condition which cannot be relaxed or waived. The petitioner is challenging the jurisdiction of the authority mainly on the ground that there was no material before the Assessing Officer to initiate the proceedings u/s. 148 of the Income Tax Act. In order to decide this issue, this Court is required to examine the merits of the case which is not permissible under Article 226 of the Constitution of India. The appellate authority is competent to decide as to whether there was any material before issuing the show-cause notice or not? Even otherwise, the impugned show-cause notice does not survive now as the final assessment order has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Stock Exchange. The return of the income u/s. 139(1) at Rs.17,08,055/- claiming refund of Rs.37,460/- was processed u/s. 143(1) of the Act on 18.2.2015. According to Shri Ashish Goyal, learned for the petitioner, the reasons recorded by the Assessing Officer for re-opening of the assessment are not sustainable and suffers from non-application of mind. In support of his contention he has placed reliance over various judgments passed by the High Court of Bombay and High Court of Delhi and submits that this Court can interfere at this stage with the impugned notice issued u/s. 148 of the Income Tax Act despite availability of alternate remedy of appeal. During pendency of this petition, the Assessing Officer has completed the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this petition. Admittedly, the assessment order is appellable and there is a pre-deposit condition which cannot be relaxed or waived. The petitioner is challenging the jurisdiction of the authority mainly on the ground that there was no material before the Assessing Officer to initiate the proceedings u/s. 148 of the Income Tax Act. In order to decide this issue, this Court is required to examine the merits of the case which is not permissible under Article 226 of the Constitution of India. The appellate authority is competent to decide as to whether there was any material before issuing the show-cause notice or not? Even otherwise, the impugned show-cause notice does not survive now as the final assessment order has been passed. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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