TMI Blog2022 (6) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... n set up under the Act by the use of which alone total assessable income for the purposes of the Income-tax is to be ascertained and jurisdiction to question the assessment otherwise than by the use of this machinery is incompatible with the scheme of the Act. The challenge of the action of the Income-Tax Officer by a writ prohibition or mandamus is, therefore, not available to the assessee. Thus, the consistent view is that where the proceedings have not even been concluded by the statutory authority, the writ court should not interfere at such a pre-mature stage. Moreover it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner for the assessment year 2015-16 was processed under Section 143 (1) of the Act. The petitioner received notice under Section 148 dated 07.04.2022 (Annexure P-7 ). The details of the information and the enquiry on the basis of issuance of notice were supplied to the petitioner along with the said notice. The challenge to the order passed under Section 148A (d) has been raised contending that the order is erroneous in facts having been passed without considering stand of the petitioner. 3. We have heard learned counsel for the parties and have carefully gone through the records of the case. 4. The primary issue that would arises in the present writ petition is :- Whether at this stage of notice under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stification for us to intervene at this stage when other remedies which are not necessarily onerous are still open to the applicant under the Act. We, therefore, refuse to intervene at this stage in this case, and leave it to the applicant to pursue his remedies under the Income-tax Act so far as the question of his chargeability to income-tax under the Act, or other matters are concerned. 7. Division Bench of this Court in the case of 'Sumit Passi vs. Assistant Commissioner of Income-Tax', (2016) 386 ITR, held that - 29. ....The reasons assigned by the Assessing Officer to tentatively believe that taxable income has escaped assessment cannot be brushed aside at the threshold without a fact-finding procedure, more-so w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage, no assessment order has been passed and it has only been observed that it is a fit case for issuance of notice under Section 148 of the Act. In fact, the Supreme Court in Commissioner of Income Tax and Ors. Vs. Chhabil Das Agarwal, (2014) 1 SCC 603 has held that as the Income Tax Act, 1961 provides complete machinery for assessment/ reassessment of tax, assessee is not permitted to abandon that machinery and invoke jurisdiction of High Court under Article 226. 9. Supreme Court in the case of 'Raymond Woollen Mills Limited vs. Income Tax Officer, Centre XI, Range Bombay and others' (Civil Appeals No.1972 of 1992 with No.1973 of 1992. D/d 17.12.1997), held that - 3. In this case, we do not have to give a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
