The High Court dismissed the writ petition filed against the order under section 148A(d) of the Income-tax Act, 1961 and the notice whereby the objections raised by the assessee to the notice issued under section 148A(b) were dismissed. On a petition for special leave to appeal dismissing the petition the Court held that what was challenged before the High Court was the reopening notice under section 148A(d) of the Act. The notices had been issued after considering the objections raised by the assessee. If the assessee had any grievance on the merits thereafter, that had to be agitated before the Assessing Officer in the reassessment proceedings. The High Court had rightly dismissed the writ petition. No interference was called for. (AY.2018-19)
Anshul Jain v. P CIT (2022)449 ITR 256 / 329 CTR 483 / 219 DTR 169/ 289 Taxman 239 (SC) Editorial: Refer High Court dismissing the writ, Anshul Jain v. PCIT (2022) 449 ITR 251/ 143 taxmann.com 37 (P&H)(HC)
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable. [S. 148A(b), 148(d), Art. 226]