Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 547 - RAJASTHAN HIGH COURTValidity of reassessment order u/s 148 - petitioner submits that the respondents have no jurisdiction to issue the notice u/s 148 as the same has been issued without following the notification dated 29.03.2022 issued by the CBDT - as argued by respondent writ petition has been filed by the petitioner at the premature stage against the show-cause notice only as the proceedings are still pending before the authority before whom the petitioner can submit reply and raise all his objections available under the law. HELD THAT:- Apparently, the notice issued to the petitioner u/s 148 is only a show cause notice for which undoubtedly the petitioner is having remedy to file reply & raise all objections before the Assessing Authority where the proceedings are going on. Thus, considering the judgments passed by the Hon'ble Supreme Court Vicco Laboratories [2007 (11) TMI 21 - SUPREME COURT], State of Assam Vs. Barak Upatyaka D.U. Karmachari Sanstha [2009 (3) TMI 992 - SUPREME COURT] and State of Madhya Pradesh & Ors. Vs. Commercial Engineers and Body Building Company Limited. [2022 (10) TMI 576 - SUPREME COURT] as referred above, we see no reason to interfere in this matter as the proceedings are still pending before the concerned Assessing Authority where the petitioner is certainly having liberty to file the available under the law. raise all his objections as So far as the interim passed by the Coordinate Bench at Principal Seat, Jodhpur in the matter of Krishna Kumar [2023 (7) TMI 1360 - RAJASTHAN HIGH COURT] relied upon by counsel for the petitioner is concerned, the said order was passed as an interim measure, which has not decided the issue finally. In our considered view, since we are deciding the matter finally at the request of counsel for the petitioner himself, the said interim order passed by the Coordinate Bench does not help to the petitioner in view of the judgment passed by the Hon’ble Supreme Court in the matter of State of Assam [2009 (3) TMI 992 - SUPREME COURT]. We are also of the view that in number of petitions filed under Article 226 of the Constitution of India challenge is made to mere issuance of the show cause notice and for seeking interim orders therein, which prolong the proceedings pending before the concerned authority and therefore in our considered view interference with regard to mere issuance of show cause notice should be rare and not in a routine manner. This writ petition is dismissed.
|