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TMI Blog2022 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... STICE AMAR NATH (KESHARWANI) Shri Ashish Goyal, learned counsel for the petitioner in all the aforesaid writ petitions Ms. Veena Mandlik, learned counsel for the respondents ORDER Per Vivek Rusia , J : As the identical issues are involved in all the aforesaid writ petitions, therefore, they are being disposed of by this common order. For the sake of convenience, facts narrated in W.P. No.492 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned for the petitioner, the reasons recorded by the Assessing Officer for re-opening of the assessment are not sustainable and suffers from non-application of mind. In support of his contention he has placed reliance over various judgments passed by the High Court of Bombay and High Court of Delhi and submits that this Court can interfere at this stage with the impugned notice issued u/s. 148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that it is settled law that where there has been violation of principle of natural justice; order or proceedings are without jurisdiction or availing of alternative efficacious remedy subjects a person to a very lengthy proceedings, the writ petition can be entertained by this Court. It is further submitted that the demand is of Crores of rupees which the petitioner is unable to pay and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide this issue, this Court is required to examine the merits of the case which is not permissible under Article 226 of the Constitution of India. The appellate authority is competent to decide as to whether there was any material before issuing the show-cause notice or not? Even otherwise, the impugned show-cause notice does not survive now as the final assessment order has been passed. Hence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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