Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1285 - HC - Income TaxChallenge the order passed by the Assessing Officer u/s 201(1) and 201(1A) r/w 254 after receipt of recovery notice u/s 156 - Held that:- Petitioner having not questioned the order passed under Sections 201(1) and 201(1A) r/w Section 254 of the Act and the consequential demand notice issued under Section 156 of the Act, both dated 30.03.2014, cannot at this stage of the matter impugned a communication sent by the respondent granting a final opportunity to the petitioners to pay the demand. Therefore, it is contended that unless and until the petitioner has filed an appeal against the order dated 30.03.2014, the question of entertaining a Writ petition against the impugned communication does not arise. As pointed out earlier, the stand taken by the Revenue is perfectly justified and is in order. Therefore, this Court cannot entertain the Writ petition challenging the impugned communication, which is a consequence upon the assessment order passed dated 30.03.2014. However, the petitioner is not remedy less as appeals are maintainable against the orders passed under Section 201(1) and 201(1A) r/w 254 of the Act.
|