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TMI Blog2022 (7) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... to them to challenge the assessment order; therefore, this petition may not be entertained - HELD THAT:- We think this is not a fit case for exercise of our extraordinary and equitable jurisdiction, particularly since the assessment order has already been made in pursuance of the impugned notices, and the Petitioner has an alternate and efficacious remedy of appeal against such assessment order. The records do not make out a prima facie case of breach of principles of natural justice or fair play. The impugned notices may have been marked to PAN number, which the Petitioner claims it had already surrendered. However, the record also bears out that the impugned notices were served on the Petitioner's Chartered Accountant through emai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this petition but grant liberty to the Petitioner to appeal the assessment order dated 30.03.2022 on all grounds, including the grounds now raised in this petition, subject no doubt to all legal objections that the respondents might have in the matter. We clarify that the observations in this order are only prima facie and in the context of considering whether to entertain this petition or relegate the Petitioner to avail of the alternate remedy. Therefore, if the Petitioner does appeal the assessment order dated 30.03.2022, such appeal will have to be decided in accord with law and on its own merits without being unduly influenced by the prima facie observations that we have made in this order. - WRIT PETITION NO.980 OF 2022 (Filing N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Limited. Accordingly, PAN (AAAFC5704B) was duly surrendered. Despite this, the respondents served the impugned notices in the name of Chowgule Industries Limited and against the already surrendered PAN. He submitted that the same is the position about the impugned penalty notices. 6. Mr. Naniwadekar submits that the Chartered Accountant who was served with the impugned notices wrote to the respondents about the error. However, there was no adequate response from the respondents. 7. Mr. Naniwadekar submits that even otherwise, the jurisdictional parameters for reopening assessment were not complied with. The objections raised were not adequately considered. The assessment order now made ignores the Petitioner's contention. He s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction, particularly since the assessment order has already been made in pursuance of the impugned notices, and the Petitioner has an alternate and efficacious remedy of appeal against such assessment order. Our brief reasons for this conclusion follow. 12. The records do not make out a prima facie case of breach of principles of natural justice or fair play. The impugned notices may have been marked to PAN number, which the Petitioner claims it had already surrendered. However, the record also bears out that the impugned notices were served on the Petitioner's Chartered Accountant through email. Moreover, this email Id was registered by the Petitioner with the Income Tax Department for service of notices. Therefore, Ms. Linhare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the assessment order had been validly served on the Petitioner. However, without prejudice and based on the instructions she submitted, the respondents would upload the assessment order against PAN (AAACC9272H) to enable the Petitioner to appeal the assessment order dated 30.03.2022 within seven days from today. However, she clarified that this was without prejudice to her contention about the earlier good service. 16. For all the above reasons, we dismiss this petition but grant liberty to the Petitioner to appeal the assessment order dated 30.03.2022 on all grounds, including the grounds now raised in this petition, subject no doubt to all legal objections that the respondents might have in the matter. 17. Further, we clarify tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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