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TMI Blog2023 (3) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be agitated before the Assessing Officer for re-assessment proceedings. The Allahbad High Court in the case of Rajeev Bansal Vs. Union of India Others [ 2023 (2) TMI 1081 - ALLAHABAD HIGH COURT] as well as Keenara Industries Pvt. Ltd Vs. Income Tax Officer [ 2023 (3) TMI 104 - GUJARAT HIGH COURT] have entertained the writ petitions where alternative remedy was available. The Calcutta High Court in the case of Aashiyana Housing Ltd. Vs. Union of India [ 2023 (3) TMI 221 - CALCUTTA HIGH COURT] has held that the alternative remedy will not operate as an absolute bar for entertaining the writ petition as jurisdictional issue goes to the root of the matter. Therefore, we are of the view that appellant has made out a case for entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Sr. Advocate with Shri Anand Prabhawalkar, Shri Madhav Khandelwal, learned counsels For the Petitioners.(WP/19717/2022, WP/19718/2022, WP/20194/2022, WP/20195/2022, WP/20248/2022, WP/20285/2022, WP/20788/2022, WP/20790/2022, WP/21637/2022, WP/21640/2022 WP/24926/2022, WP/25081/2022) : Shri V.N. Dubey, Advocate with Shri Ibrahim Kannodwala and Ms Nisha Lahoti, Advocates For the Petitioner (WP No. 28417/2022) : Shri Sujeet Deshmukh, Advocate For the Respondent : Ms Veena Mandlik, learned counsel ORDER The question of fact and law is common in all these writ petitions, hence, it is governed by this common order. 2. In this batch of petitions under Article 226 of the Constitution of India, the petitioners hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Union of India Vs. Ashish Agrawal reported in 2022 SCC Online SC 543 contended that new law relating to assessment shall operate and that all defence u/S 149 of the new law shall be available to the assessee. Therefore, the writ petitions are not maintainable and liable to be dismissed. 7. Heard, learned counsel for parties and perused the record. 8. Since the Assessing Officer while passing the order has given an interpretation and held against the petitioners, therefore, necessity arises for this Court to consider the correctness of such finding, which finding cannot be agitated before the Assessing Officer for re-assessment proceedings. 9. The Allahbad High Court in the case of Rajeev Bansal Vs. Union of India Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be maintainable in view of the alternative remedy. We do deem it open to examine this issue in the present case after having examined the notice u/S 148A(b), including annexure thereto, reply filed by the petitioner and the order under Section 148A(d) of the Income Tax Act, 1961. 11. Accordingly, this batch of writ petitions is admitted for final hearing. 12. In the meanwhile, there shall be interim stay of the order passed u/s 148A(d) of the Act as well as consequential notice u/S 148 of the Act, until further orders. 13. The respondent revenue is free to file detailed reply on merits, if not already filed. Let a copy of this order be placed in all the connected writ petitions. Certified copy as per rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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