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2023 (12) TMI 1134 - HC - Income TaxReopening of assessment u/s 147 - constitutional validity of Section 115BBE questioned - HELD THAT:- It is settled law that Statutory Acts and their provisions are not to be declared unconstitutional on the fanciful theory that power would be exercised in an unrealistic fashion or in a vacuum or on the ground that there is an apprehension of misuse of Statutory Provision or possibility of abuse of power. It must be presumed, unless the contrary is proved, that administration and application of a particular law would be done “not with an evil eye and unequal hand”. Consequently, at this stage, Section 115BBE of the Act cannot be held unconstitutional on the ground that there is an apprehension of misuse of the said provision. Further, it is settled law that the Act provides a complete machinery for assessment/re-assessment of tax and the assessee is not permitted to abandon that machinery to invoke jurisdiction of the High Court under Article 226 of the Constitution [See Commissioner of Income Tax & Ors. vs. Chhabil Dass Agarwal,[2013 (8) TMI 458 - SUPREME COURT]. Consequently, the present writ petitions and pending applications are dismissed.
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