Since the assessee had availed the alternate statutory remedy by filing an appeal, it was required to pursue the pending appellate proceedings rather than invoke extraordinary jurisdiction under Article 226. The appellate and revisional authorities were bound to consider the applicable legal position under sections 151A and 151. The writ petition was therefore not entertained, while the impugned assessment order was stayed until disposal by the appellate/revisional authorities.(AY. 2014-15)
Sunrath Trading (P.) Ltd. v. UOI [2025] 170 taxmann.com 553 (Bom.)(HC)
S. 151: Reassessment-Sanction for issue of notice-Writ jurisdiction-The assessee had already challenged the assessment in appeal before the Commissioner (Appeals), writ petition challenging reassessment proceedings on the ground of absence of sanction under section 151 was not maintainable, though the assessee could raise such legal contentions before appellate/revisional authorities and the assessment order remained stayed meanwhile. [S.148A,151A, 246A, Art. 226]
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