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TMI Blog2024 (1) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by respondent No. 2 after the statutory period of four years, is not in the mandatory procedure prescribed under the Act - respondent has also raised a plea of alternative efficacious remedy - HELD THAT:- As regards the issue of alternative remedy, the coordinate Bench of this Court in Arvind Sahdeo Gupta [ 2023 (8) TMI 522 - BOMBAY HIGH COURT] has observed that if a jurisdictional issue is raised and the controversy is purely a legal one which does not involve any disputed question of fact, then the writ petition does not deserve to be thrown out threshold. The decision of the Apex Court in Chhabil Dass Agarwal [ 2013 (8) TMI 458 - SUPREME COURT] was distinguished by observing that the challenge in the said case was to the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uashed and set aside. - SMT. ANUJA PRABHUDESSAI, AND MRS. VRUSHALI V. JOSHI, JJ. For the Petitioner : Mr. Kapil A. Hirani, Advocate. For the Respondent nos. 1 to 7 : Mr. Anand Parchure, Advocate. P.C. 1. In this petition, which relates to assessment year 2016-17 the petitioner has raised a challenge to the notice dated 29.06.2021 issued by respondent no. 1 under Section 148A(b), order dated 21.07.2022 issued by respondent no. 1 under section 148A(d), notice dated 21.07.2022 under section 148 and the assessment order dated 27.05.2023 issued by respondent no. 5 under section 147 r/w section 144B of the Income Tax Act, 1961 (hereinafter referred to as the I.T. Act ) and further sought direction against the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has also raised a plea of alternative efficacious remedy. 4. As regards the issue of alternative remedy, the coordinate Bench of this Court in Arvind Sahdeo Gupta vs. Income Tax Officer, Ward-1 and Ors. (W.P. No.4793 of 2021) has observed that if a jurisdictional issue is raised and the controversy is purely a legal one which does not involve any disputed question of fact, then the writ petition does not deserve to be thrown out threshold. The decision of the Apex Court in Commissioner of Income Tax and others Vs. Chhabil Dass Agarwal reported in (2014) 1 SCC 603 was distinguished by observing that the challenge in the said case was to the order of assessment, whereas the challenge before the Court was to the notice under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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