9911796707
TMI Blog2023 (3) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... 0285/2022, WP/20788/2022, P/20790/2022, WP/21637/2022, WP/21640/2022, WP/24660/2022, WP/24661/2022, WP/24926/2022, WP/25081/2022, WP/28417/2022 S. A. Dharmadhikari And Prakash Chandra Gupta JJ. For the Petitioner(WP No. 13065/2022, WP No. 24660/2022 & WP no. 24661/2022) : Shri Yatish Kumar Laad, Advocate For the Petitioner (WP No. 19516/2022) : Shri P. M. Choudhary, Sr. Advocate with Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'the Act') as also the notice issued u/s 148 of the said Act for initiating ressessment proceedings u/s 147 of the Act for the Assessment Year 2013-14. 3. The learned counsel for Revenue has raised a preliminary objection with regard to maintainability of the writ petition in view of the alternative remedy available u/S 246 of the Act of filing an appeal. Since the objections have been ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court for exercise of jurisdiction under Article 226 of the Constitution of India. 6. The learned counsel for the Revenue relying on the judgment of Apex Court in the case 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. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Aashiyana Housing Ltd. Vs. Union of India in Case No. APOT 185/2022 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 entertaining this appeal" and had also stayed the further re-assessment proceedings. 10. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld 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 sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
