TMI Blog2022 (12) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India and others vs. Ashish Agarwal [ 2022 (5) TMI 240 - SUPREME COURT] - HELD THAT:- The Section 246 of the Income Tax Act, 1961 provides an appeal. Therefore, the petitioner is having a remedy to challenge the order/notice by way of filing an appeal and the ground raised by him with respect to jurisdiction of the authorities can always be considered by the authorities. Even otherwise, a writ petition against a show cause notice is not maintainable in view of the law laid in the case of Kunishetty Satyanarayan [ 2006 (11) TMI 543 - SUPREME COURT] The Hon ble Supreme Court while modifying the judgment has granted two weeks time to reply to show cause notice. This Court refrains to interfere in the impugned orders/notices passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding the limitation for continuing reassessment proceedings under Sections 147 read with Section 148A, 148, 149 and 151 of the Income Tax Act, 1961. The petitioner seeks to challenge legality, validity and propriety of the notice dated 22.04.2021 issued under un-amended and omitted section 148 of the Income Tax Act, 1961, order dated 19.07.2022 passed under Section 148 A (d) of the Income Tax Act, 1961 and consequential notice dated 19.07.2022 passed under Section 148 of the Income Tax Act, 1961. 3. A preliminary objection has been raised by the respondent No.1 with respect to maintainability of the writ petition against a show cause notice as a writ petition under Article 226 of the Constitution of India is not maintainable against a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy of challenging the same, even the question of limitation is available to the petitioner in terms of Section 246 of the Income Tax Act, 1961, wherein a provision of appeal is provided. The appellate authority can look into the legality and validity of the impugned notices as well as the orders issued by the authorities in terms of the modified directions issued by Hon ble Supreme Court and, therefore, the present petition against the show cause notices is not maintainable in view of the judgment in the case of Union of India Vs. Kunishetty Satyanarayan reported in (2006) 12 SCC 28 for want of alternative efficacious remedy to the petitioner. 5. Learned counsel for the petitioner has vehemently opposed the aforesaid contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter; (ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-a-vis those notices which have been issued under section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge. 12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only. In terms of modified direction issued by the Hon ble Supreme Court, the authorities have again issued the show cause notices to the petitioner. 8. The Section 246 of the Income Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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