The Tax Publishers2020 TaxPub(DT) 3906 (Mad-HC)

CONSTITUTION OF INDIA, 1950

Section 147 Article 226

Assessee filed writ petition challenging order of assessment passed under section 144 read with section 147 contending that notice under section 148 was not served, Single Judge was fully justified in dismissing writ petition, as assessee had an effective alternate remedy by way of an appeal before CIT(A) concerned.

Reassessment - Non-issuance of notice under section 148 - Maintainability of writ petition filed by assessee challenging validity of reassessment proceedings - Bar of alternate remedy by way of an appeal

Assessee filed writ petition challenging order of assessment passed under section 144 read with section 147. Assessee contended before Single Judge that notice under section 148 was not served on assessee and therefore, entire proceedings were vitiated. Single Judge dismissed writ petition by holding that assessee had alternate remedy available by way of filing an appeal.Held: Single Judge was fully justified in dismissing writ petition, as assessee had got an effective alternate remedy by way of an appeal before CIT(A) concerned. The Income Tax Act, 1961, being a physical statute, has provided for hierarchy of remedies under that and there was no justification for assessee to bypass such an appellate remedy.

REFERRED : Jaganmohan v. Pr. CIT [W.P.No.3625 of 2019 And W.M.P.No.3967 of 2019, dt. 7-11-2019] and Abab Offshore Ltd. v. Dy. CIT (2017) 78 Taxmann.com 37 (Mad) : 2017 TaxPub(DT) 431 (Mad-HC).

FAVOUR : Against the assessee.

A.Y. : 2011-12



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