Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1074 - MADRAS HIGH COURTReopening of assessment u/s 147 - unexplained deposits during demonetization - HELD THAT:- As attempt of the petitioner to contrive the jurisdiction of this Court under Article 226 of the Constitution of India on the ground of violation of principles of natural justice cannot be countenanced. The petitioner has given his explanation which was found in adequate. Therefore, AO has passed the impugned order u/s 147 r/w 144B. A reading of the impugned order indicates that the petitioner has deposited a sum in the wake of demonetization. Therefore, the petitioner was called upon to give his explanation. The petitioner has however not properly explained the facts surrounding deposit of the aforesaid sum - Hence, the impugned order was passed by the respondent. Therefore, there is no merits to challenge the impugned order in the writ petition. As such this writ petition cannot be entertained, as the petitioner has an alternate remedy before the Appellate Commissioner. This writ petition is dismissed with liberty to the petitioner to file statutory appeal against the impugned order before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order.
|