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2022 (7) TMI 284 - HC - Income TaxReopening of assessment u/s 147 - Whether Respondent No.1 has not obtained the requisite approval of the specified authority u/s. 151 of the Income Tax Act before the issuing the impugned notice? - HELD THAT:- Initially, the petitioner has filed the present petitions challenging the show-cause notice and during pendency of the petitions, the assessment proceedings have been completed and final order has been passed. The petitioner has not amended the writ petition challenging the validity of the assessment order, hence the same cannot be examined in this petition. Admittedly, the assessment order is appellable and there is a pre-deposit condition which cannot be relaxed or waived. The petitioner is challenging the jurisdiction of the authority mainly on the ground that there was no material before the Assessing Officer to initiate the proceedings u/s. 148 of the Income Tax Act. In order to decide this issue, this Court is required to examine the merits of the case which is not permissible under Article 226 of the Constitution of India. The appellate authority is competent to decide as to whether there was any material before issuing the show-cause notice or not? Even otherwise, the impugned show-cause notice does not survive now as the final assessment order has been passed. Hence, these petitions are liable to be dismissed. Accordingly, all these petitions are dismissed. However, it is made clear that dismissal of these petitions shall not come in the way of appellate authority to decide the appeal on merits of the case as this Court has not expressed any opinion on the merits of the case.
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