On a writ petition against an order dated April 12, 2022 passed under section 148A(d) of the Income-Tax Act, 1961 and notice of the same date issued under section 148 for the assessment year 2018-19 contending that the response filed by the assessee to the notice under section 148A(b) had not been considered, the High Court dismissed the petition holding that there was no reason to warrant interference under article 226 of the Constitution of India when the proceedings initiated were yet to be concluded by a statutory authority. On a petition for special leave to appeal to the Supreme Court: The Supreme Court dismissed the petition.

By the court : The judgment of the High Court rejecting the writ petition on the ground of alternative remedy does not take into consideration several judgments of this court, on the jurisdiction of High Court, as writ petitions have been entertained to be examined whether the jurisdiction preconditions for issue of notice under section 148 of the Income-tax Act, 1961 are satisfied. The provisions for reopening under the Income-tax Act, 1961 have undergone an amendment by the Finance Act, 2021, and consequently the matter would require a deeper and in depth consideration keeping in view the earlier case law. The observations made by the High Court that the writ petition would not be maintainable in view of the alternative remedy, would be examined in depth by the High Court if and when it arises for consideration. (AY. 2018-19)