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TMI Blog2024 (6) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits to the show-cause notice issued by the respondent for the proposed addition. AO after considering such reply on merits, has passed the impugned assessment order by considering the contentions raised by the petitioner and arrived at a finding that unaccounted cash transaction in case of the assessee was found pertaining to A.Y. 2013-14 to A.Y. 2018-19 in the form of tally ledger, physical and hand-written sheet and printed sheet and on the basis of the nature of the documentary evidence found and seized in the search action, addition was made accordingly. AO has considered in detail the merits of the seized material found during the course of search and thereafter has made addition. When the petitioner has not challenged the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Dhinal Shah for the petitioner. 2. In the present petition, the petitioner has challenged notice dated 24th March, 2023 issued under Section 148 of the Income Tax Act, 1961 (for short the Act ) and Assessment order dated 24.3.2024 passed by the respondent Assessing Officer for A.Y. 2016-17. 3. At the outset, learned advocate Mr. Shah for the petitioner submitted that in case of the petitioner, similar notice is challenged in Special Civil Application No. 15569 of 2023 and this Court has issued notice in the said petition and by order dated 20th March, 2024 in Civil Application (For Stay), the Assessing Officer is restrained from passing the final order withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is pending before this Court in the case of assessee and as the controversy is purely legal and it does not involve disputed questions of fact but only question of law and therefore, it should be decided by this Court instead of relegating the petitioner to avail alternative remedy of preferring appeal before the CIT (A). 3.5 In support of his submissions, learned advocate referred to and relied on the decision of the Apex Court in case of M/s. Godrej Saa Lee Ltd. v. The Excise and Taxation Officer-cum-Assessing Authority being Civil Appeal No. 5393 of 2010 decided vide judgment dated 01st February, 2023. 4. Considering the submissions made by learned advocate for the petitioner, it is not in dispute that this petition is filed after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because it involves disputed question of facts as to whether the satisfaction note of the Assessing Officer pertains to the incriminating material which has direct relation with the income escaped during the assessment year or not and for that documentary evidence is required to be appreciated. 5. The Apex Court in the case of M/s. Godrej Saa Lee Ltd. (supra), while considering the entertainability of writ by the High Courts under Article 226 of the Constitution of India, has held as under. 6. At the end of the last century, this Court in paragraph 15 of the its decision reported in ( 1998) 8 SCC 1 (Whirlpool Corporation vs. Registrar of Trade Marks, Mumbai and Others) carved out the exceptions on the existence whereof a Writ Court would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry appeals in the hierarchy. What follows from the said decisions is that where the controversy is a purely legal one and it does not involve disputed questions of fact but only questions of law, then it should be decided by the high court instead of dismissing the writ petition on the ground of an alternative remedy being available. 6. Considering the above decision of the Apex Court in case of M/s. Godrej Sara Lee Ltd. (supra) vis-a-vis facts of the present case, the notice under Section 148 of the Act issued by the Assessing Officer has already been now become part of the assessment order passed under Section 147 of the Act wherein the Assessing Officer has considered all the contentions raised by the petitioner on merits as well as deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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