TMI Blog2022 (8) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... it is well settled, will issue appropriate orders or directions to prevent such consequences. Admittedly in the present case the procedure as contemplated of the 1961 Act was followed and the authority acted within jurisdiction though petitioner alleges that it erred as the petitioner claims that the order passed under section 148A (d) warrants interference owing to error of fact. - CWP No. 17189 of 2022(O&M) - - - Dated:- 5-8-2022 - HON BLE MR. JUSTICE TEJINDER SINGH DHINDSA And HON BLE MR. JUSTICE PANKAJ JAIN Ms. Ekakshra Mahajan , Advocate for the petitioner ORDER PANKAJ JAIN , J . 1. The petitioner is a religious society assessed to income tax by way of present writ petition. The petitioner has invoked jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have heard learned Counsel for the petitioner and have carefully gone through the records of the case. 5. The primary issue that would arise in the present writ petition is :- Whether at this stage of notice under Section 148, writ Court should venture into the merits of the controversy when AO is yet to frame assessment/reassemment in discharge of statutory duty casted upon him under Section 147 of the Act ? 6. The aforesaid question already stands answered by this Court in CWP No.9142 of 2022 decided vide order dated 2.6.2022 titled as Gian Castings Pvt. Ltd. Vs. Central Board of Direct Taxes and others holding that :- 12. Thus, the consistent view is that where the proceedings have not even been concluded by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law laid down in Calcutta Discount Company vs. Income-Tax Officer, Companies reported as (1961) 41 ITR 191 (SC). In the case of Calcutta Discount Company (supra), it was held that: It is well settled however that though the writ of prohibition or certiorari will not issue against an executive authority, the High Courts have power to issue in a fit case an order prohibiting an executive authority from acting without jurisdiction. Where such action of an executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the High Courts, it is well settled, will issue appropriate orders or directions to prevent such consequences. 9. Admittedly in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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