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2022 (4) TMI 596 - HC - Income TaxValidity of order u/s 148A(d) - fit case for issuance of notice under Section 148 - jurisdiction of High Court under Article 226 to pursue the issue raised - petitioner states that the impugned order is a non-speaking order which does not deal with the contentions raised by the Petitioner in reply to the impugned Show Cause Notice - HELD THAT:- Though it is the petitioner’s case that the impugned order is erroneous on facts, yet this Court is of the opinion that the petitioner would have ample opportunity during the course of proceedings before different statutory forums to show that the finding of fact arrived at was erroneous. Moreover, at this stage, no assessment order has been passed and it has only been observed that it is a fit case for issuance of notice under Section 148. Supreme Court in Commissioner of Income Tax and Ors. Vs. Chhabil Das Agarwal [2013 (8) TMI 458 - SUPREME COURT] has held that as the Income Tax Act, 1961 provides complete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke jurisdiction of High Court under Article 226. Consequently, the present case does not fall under the exceptional grounds on which a writ petition is maintainable at the interim stage in tax matters. [See: Ghanashyam Mishra And Sons Private Limited Vs. Edelweiss Assetre Construction Company Limited, [2021 (4) TMI 613 - SUPREME COURT] and M/S Radha Krishan Industries vs. State of Himachal Pradesh and Ors,. [2021 (4) TMI 837 - SUPREME COURT]]. The present writ petition along with pending application stands dismissed with liberty to the petitioner to raise all its grounds before the Assessing Officer and the subordinate forums.
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