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2023 (1) TMI 1293 - BOMBAY HIGH COURTReopening of Assessment u/s 147 - Whether order passed u/s 148A(d) is passed in breach of principles of natural justice? - submission is on the premise that the notice dated 23/03/2022 was received by the assessee by post on 31/03/2022 and the order under clause (d) of section 148A came to be passed on the same date without giving any opportunity, whatsoever, to the assessee to show cause - HELD THAT:- The averments on oath, which were extracted, have not been rebutted by the petitioner and we see no difficulty in accepting the veracity thereof. In this view of the matter, the submission that the notice and the subsequent order falls foul of the principles of natural justice must be rejected. The next submission is that the premise, on which the notice is issued, is unfounded and contrary to the record maintained by the petitioner-society. It is submitted that the allegation that the petitioner deposited Rs. 15,0000/- as time deposit, and amount of Rs. 59,73,800/- with Khamgaon Urban Cooperative Bank in the year 2014-15 is incorrect inasmuch as the petitioner has no bank account with the said bank. We are afraid that in writ jurisdiction, it would not be permissible for us to consider the said contention, which the petitioner has not raised before the assessing authority. We have already noticed supra, that if any illegal or unjust demand of tax is made, the remedy of the assessee lies elsewhere and not by directly invoking the writ jurisdiction. The petition is dismissed.
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