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2015 (9) TMI 1242 - KARNATAKA HIGH COURT

2015 (9) TMI 1242 - KARNATAKA HIGH COURT - [2016] 382 ITR 310 - Reopening of assessment - maintainability of the writ petition - Held that:- In the facts of the present case, where the jurisdiction of issuance of notice under section 148 of the Income Tax Act was itself under challenge, we are of the opinion that the learned Single Judge has rightly held that the writ petition, in the said circumstances, would be maintainable.

No interference is called for with such part of the order .....

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2015, writ petition filed by the respondent company was dismissed on merits but the question of maintainability of the writ petition was decided in favour of the respondent/writ petitioner and against the Revenue. Challenging the latter part of the judgment dated 23.3.2015 passed in WP 8901/2015, this intra court appeal has been filed. Having heard Sri K V Aravind, learned counsel for the appellant as well as Sri Percy Pardiwalla, learned senior counsel along with Sri T Suryanarayana, learned co .....

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iii) without authority of law iv) validity or vires of the statutory provision being under challenge. This view is also fortified by law laid down by Apex Court in the case of Whirlpool Corporation Vs Registrar Trade Marks, Mumbai & Ors reported in 1998 (8) SCC 1. In fact the Division Bench of this Court in the case of T T Pvt Ltd Vs Income Tax Officer, Company Circle III, Bangalore reported in (1980) 121 ITR 551 has held that availability of alternate remedy under the Act would not be a ba .....

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