| Question And Answer | |
|---|---|
| Subject: | Assessment proceedings |
| Category: | Income-Tax |
| Querist: | Abishek |
| Answered by: | Dr .K. Shivaram Senior Advocate |
| Tags: | Assessment, writ |
| Date: | March 12, 2022 |
When Writ petition in High Court, can assessment proceedings completed?
When there is an alternative remedy writ is not maintainable . Exceptions as laid down by the Supreme Court governing the excise of writ jurisdiction by the High Court in the presence of alternative remedy has to be satisfied . Refer , Radha Krishan Industries v. State of Himachal Pradesh ( 2021 ) 88 GSTR 229 (SC ), 2021 SCC Online SC 834 , Whirpool Corporation v . Registrar of Trade Marks Mumbai ( 1998 ) 8 SCC 1
In Dhananjay Kumar Singh v. ACIT (2018) 402 ITR 91 / 167 DTR 261 / 303 CTR 413 /259 Taxman 373 (Pat.)(HC). Allowing the writ petition the Court held that the assessment order passed without considering relevant materials and objections raised by assessee was held to be arbitrary and violative of principles of natural justice was quashed.
Recently number of writ petitions are filed against the faceless assessment wherein the Assessing Officers have not followed the basic principle of natural justice .
SPL Gold India Pvt Ltd v.ACIT ( Bom ) (HC) www.itatonlline .org .
Only three working days notice was given to file various details – Order passed without giving sufficient time is violative of the principle of natural justice – Order was set aside
Chander Arjandas Mnwani v. National Faceless Assessment ( Bom) ( HC) www.itatonline .org
Order not having been passed in conformity with the requirements of the Faceless Assessment Scheme , 2019 held to be non-est and shall be deemed to have never been passed- Order was quashed and set aside .
Each case to be decided on facts , Writ is not an appeal it is always at the discretion of the Court .