TMI Blog2022 (10) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... years being void on account of absence of directions of the CIT(A) and the issue of minority of the petitioner do not survive for consideration. Demand has been assessed against the petitioner in the assessment orders for AY 2016-17 and AY 2017-18 under Section 153C - The said assessment orders are not a subject matter of the present writ petition. The challenge to the assessment orders would necessarily require examination of factual controversy. The petitioner has the remedy of filing an appeal against the said assessment orders. - W.P.(C) 2295/2022, CM APPLs. 6591/2022, 6603/2022, 9429/2022 & 9430/2022 - - - Dated:- 12-10-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed notices under Section 153C of the Act for the AY 2011-12 to 2017-18 and impugned notice dated 23rd December, 2020, under Section 143(2) of the Act for the AY 2017-18. 3. It is stated that the cases of the petitioner have since been transferred from respondent no.2 to respondent no.1. It is further stated that on 21 st January, 2021, petitioner filed its Return of Income ( ROI ) for AY 2011-12 to 2017-18 in response to the notices issued under 153C of the Act. 4. It is stated in the petition that the notice issued under Section 143(2) for the AY 2017-18 is void as being time barred. 5. It is stated in the petition that the notices issued under Section 153C of the Act are void since the same have been issued in pursuance to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t orders are not a subject matter of the present writ petition. The challenge to the assessment orders would necessarily require examination of factual controversy. The petitioner has the remedy of filing an appeal against the said assessment orders. In this respect the judgment of Supreme Court in Commissioner of Income Tax vs. Chhabil Dass Agarwal, [2014] 1 SCC 603 is apposite which reads as under:- 16. In the instant case, the Act provides complete machinery for the assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by the Revenue Authorities, and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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