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2022 (6) TMI 458 - Income Tax
Validity of reopening of assessment - notice under Section 148A (b) - as contented that the stand of the petitioner has not been taken into consideration resulting in miscarriage of justice - HELD THAT:- The debate is not new. While dealing with the similar situation under the old Act i.e. Indian Income Tax Act, 1922, Division Bench of this Court in 'Lachhman Das Nayar and others vs. Hans Raj Puri, Income-Tax Officer, Amritsar and others [1952 (9) TMI 45 - HIGH COURT OF PUNJAB AND HARYANA]
The consistent view is that at the stage where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such pre-mature stage. Moreover it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctness of order under Section 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided.
We find that there is no reason to warrant interference by this Court in exercise of the jurisdiction under Article 226/227 of the Constitution of India at this intermediate stage when the proceedings initiated are yet to be concluded by a statutory authority. Hence, the writ petition stands dismissed.