9911796707
TMI Blog2025 (5) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... ant writ petition has been filed. The petitioner is primarily aggrieved by the issuance of the notice under Section 148 of said Act by the jurisdictional assessing officer having regard to the provision contained in Section 151A of the said Act and the scheme notified thereunder on 22nd November, 2022. 2. Mr. Jain, learned Advocate appearing on behalf of the petitioner would submit that the aforesaid notice under Section 148 of the said Act having been issued by the jurisdictional assessing officer is bad in law and cannot be sustained. He would submit that the Hon'ble Supreme Court of India in connection with a Special Leave Petition (Civil) Diary No(s). 13266/2025 had by order dated 6th September, 2024 already restrained the department f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner. The petitioner participated in the proceeding, it is only after the assessment order has been passed, the petitioner has filed the writ petition. There is no explanation in the petition as to what prevented the petitioner from challenging the notice issued under Section 148 previously. Having regard thereto, I am of the view that the petitioner cannot be permitted to challenge the said notice issued under Section 148 of the said Act by way of filing of writ petition after the assessment order has been passed. 5. On the issue of the petitioner not being afforded with appropriate opportunity to respond and there being infraction in complying with the SOP, I find that the petitioner relies on the SOP which has been circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise appealable, cannot form subject matter of challenge in a writ petition under Article 226 of the Constitution of India unless the party approaching the Court comes with a positive case of violation of the principles of natural justice, jurisdictional error, statutory infraction or any special case. This is not such a case where the extraordinary jurisdiction can be invoked especially when the petitioner has an efficacious alternative remedy. Accordingly, I am of the view that all the points raised by the petitioner in the writ petition can be heard and disposed of by the appellate authority if the petitioner chooses to prefer an appeal. 8. In view thereof, the writ petition fails and is, accordingly, dismissed. 9. There shall be no ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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