TMI Blog2022 (5) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has not brought on record anything to prove that the impugned notice issued shall be governed by the amended procedure under Section 148A of the Act. This Court is also of the view that Petitioner is basically challenging the impugned order on merits. The Supreme Court in Commissioner of Income Tax and Ors. Vs. Chhabil Das Agarwal [ 2013 (8) TMI 458 - SUPREME COURT] has held that as the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al): 1. Present writ petition has been filed challenging the Notice under Section 148 of the Income Tax Act, 1961 ( the Act ) dated 31st March, 2021, Order under Section 147 read with Section 144B and the demand notice issued under Section 156 of the Act dated 30th March, 2022. 2. Learned Counsel for the Petitioner states that the impugned order and notice have been issued and passed illeg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thereafter converting the case as falling under the new section 147/148 read with Section 148A when no enquiry was conducted and no notice under Section 148A was issued and no effective opportunity of hearing provided to the assessee. 5. He states that as against a returned loss of Rs.5,71,43,593/-, the respondents have raised a tax demand of Rs.43,43,36,124/-. 6. Per contra, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplete machinery for assessment/reassessment of tax, assessee is not permitted to abandon that machinery and invoke jurisdiction of High Court under Article 226. 9. This Court is further of the view that the present case does not fall under the exceptional grounds on which a writ petition is maintainable at the interim stage in tax matters. 10. In view of the above, the present writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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