TMI Blog2024 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it shall be a sound exercise of judicial discretion if the writ Court keeps in mind the statutory remedy to the aggrieved person and declines to entertain the petition. This restriction is followed by the writ Courts with more rigors in the matters relating to fiscal matters. Furthermore, in a catena of judgments, the Hon ble Supreme Court has indicated that without a pre-deposit as provided under the statute for preferring an appeal or for seeking an order of stay, the writ petition shall not be entertained. Recently, in the context of Micro, Small and Medium Enterprises Development Act, 2006, the Hon ble Supreme Court has held that without pre-deposit of 75% of the awarded amount as provided under section 19 of Micro, Small and Medium Enterprises Development Act, 2006 the writ petition was not maintainable [refer M/s India Glycols Limited Vs. Micro and Small Enterprises Facilitation Respondents Council, Medchal Malkajgiri [ 2023 (11) TMI 1240 - SUPREME COURT] Under the Income Tax Act, there is a similar provision for deposit in cases where the assessee seeks an order of stay. Secondly, this is also no longer in the realm of doubt that a notice issued by a statutory authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25(1) (Annexure-4) and Notice issued under Section 148 of the Income-tax Act, 1961, dated 29.03.2022 bearing DIN ITBA/AST/S/148_1/2021-22/ 1041938561(1) (Annexure-5); d. For issuance of an appropriate writ, order or direction for quashing and setting aside the Notice under Section 148A(a) of the Act dated 11.03.2022 bearing DIN ITBA/AST/F/17/2021-22/1040617942(1) (Annexure-1) and Notice under Section 148A(b) of the Act dated 22.03.2022 bearing DIN ITBA/AST/F/148A(SCN)/2021-22/1041212932(1) (Annexure-3) respectively for being beyond jurisdiction; e. For issuance of any other appropriate writ(s)/ order(s)/ direction(s) as Your Lordships may deem just and proper in the facts and circumstances of the case for imparting substantial justice to the Petitioner. 4. A counter affidavit filed on behalf of the Revenue has been placed on record. 5. At the outset, Mr. Anurag Vijay, the learned counsel for the Revenue has raised an objection to maintainability of the present writ petition on two-fold grounds. The learned counsel would submit that a notice issued by the statutory authority cannot be challenged in a writ proceeding except on the grounds that (a) the notice is illegal or (b) the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case pleaded by the petitioner that objection put-forth by her through reply dated 3rd March 2023 was not considered by the Assessing Officer. Furthermore, the order passed in WP (T) No. 94 of 2021 whereby the proceedings initiated and demand of tax imposed by the GST Department were quashed by the High Court. This fact has also been highlighted to lay a challenge to the purported second round of proceedings on the ground that the very basis, that is, the informations received from ADIT (Investigation) no longer exists. 8. The Assessing Officer has passed an assessment order on 28th March 2023 whereby Rs. 18,14,38,820/- has been added to the total income and demand notice of even date was issued. 9. The main grounds to challenge the assessment order dated 28th March 2023 and the penalty notices issued under sections 270(A), 271(A) and 271(B) all dated 29th March 2023 are pleaded in paragraph no. 17 of the writ petition, as under: 17. At this juncture it is most pertinent to mention at this stage that, for the period in question i.e., the Assessment Year 2018-19 corresponding to Financial year 2017-18, the Appellant Assessee had filed e-return on 26.03.2019 which was selected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icro, Small and Medium Enterprises Development Act, 2006, the Hon ble Supreme Court has held that without pre-deposit of 75% of the awarded amount as provided under section 19 of Micro, Small and Medium Enterprises Development Act, 2006 the writ petition was not maintainable [refer, Order dated 6th November 2023 in Civil Appeal No. 7491 of 2023 titled M/s India Glycols Limited Vs. Micro and Small Enterprises Facilitation Respondents Council, Medchal Malkajgiri ]. Under the Income Tax Act, there is a similar provision for deposit in cases where the assessee seeks an order of stay. 14. Secondly, this is also no longer in the realm of doubt that a notice issued by a statutory authority cannot be made the subject matter of challenge before the writ Court. The assessing officer who issued the notice under sections 148 and 148-A of Income Tax Act, 1961 is the authority vested with the power to issue a notice under these provisions. However, the plea put forth by the petitioner is that the notice under section 148-A has been issued in breach of natural justice inasmuch as no opportunity of hearing was provided to the assessee. On this issue, all that we intend to indicate is that the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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