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| The Tax Publishers2020 TaxPub(DT) 2021 (Raj-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where response of assessee was confined only to the question raised and based on that AO by exhaustively dealing with the material available before him and dealing with the limited issues raised in reply, passed the assessment order and various submissions sought to be made questioning the jurisdiction of the authority, in the circumstances of the case, can very well be raised before appellate authority and apparently no case for bypassing the alternative remedy of appeal was made out, therefore writ petition was not entertained and the same was dismissed.
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Writ petition - Validity of assessment order - Demand notice for lack of jurisdiction in the assessing officer -
A notice under section 143(2) was issued to petitioner indicating that the return of income filed by petitioner was selected for limited scrutiny for examination of issue relating to deduction/exemption from capital gains. Pursuant thereto a notice under section 142(1) was issued to petitioner to respond as to why his income should not be treated as income from business, to which a response was given on behalf of the petitioner inter alia claiming that income earned cannot be assessed from business and the income so earned can only be assessed as capital gains. Writ petition was filed questioning the validity of the assessment order and demand notice for lack of jurisdiction in AO. Held: A bare perusal of the response filed by petitioner pursuant to the notice under section 142(1) calling upon the petitioner as to why his income should not be treated as income from business would reveal that no objection worth the name in relation to the jurisdiction was raised. The response was confined only to the question raised and based on that AO by exhaustively dealing with the material available before him and dealing with the limited issues raised in reply, passed the assessment order. Various submissions sought to be made questioning the jurisdiction of the authority, in circumstances of the case, can very well be raised before the appellate authority and apparently no case for bypassing the alternative remedy of appeal was made out. Writ petition challenging the assessment order and demand notice on account of availability of alternative remedy of appeal was not entertained and the same was dismissed.
REFERRED : Genpact India (P) Ltd. v. Dy. CIT & Anr. (2019) 311 CTR 737 (SC) : 2019 TaxPub(DT) 7757 (SC) Authorized Officer, State Bank of Travancore & Anr. v. Mathew K.C. 2018 TaxPub(CL) 0142 (SC) CIT & Ors. v. Chhabil Dass Agarwal (2014) 1 SCC 603 : 2013 TaxPub(DT) 2200 (SC)
FAVOUR : Petition dismissed
A.Y. :
IN THE RAJASTHAN HIGH COURT
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