Assessee filed writ petition challenging notice under S. 153A on ground that no reason for issuance of impugned notice had been furnished by ITO.AO has passed the order after filing of writ petition. Court held that assessee had an alternate and efficacious remedy of filing appeal before Commissioner (Appeals). Accordingly the on facts, ITO was to be directed to furnish reason to assessee for issuance of impugned notice and assessee should challenge assessment order in appeal before Commissioner (Appeals). Matter remanded.
Rajendra. v. ITO (2019) 265 Taxman 223 (Karn.)(HC)
S. 153A : Assessment–Search-Not furnishing the reasons-Notice and assessment–Alternative remedy is available–Writ is held to be not maintainable.[Art. 226]