CONSTITUTION OF INDIA, 1950

Article 226

Income Tax Act, 1961 - Section 143(3)

Writ petition - Maintainability - Assessee has an alternate remedy in the form of an appeal under section 246A -

Assessee by way of writ petition filed before High Court, challenged assessment order pleading that entire order was pronounced on the basis of some third party's documents, which were created by the third party and not by the assessee. Further, assessee was not given any opportunity to rebut the statements made by these third parties by cross-examining them. Held: Mere perusal of the impugned order would clearly show that opportunities were extended to the assessee to submit its objections and further the document, based upon which impugned order was passed, was a software, which was also made available for assessee's scrutiny. Further, request for cross-examination was also extensively considered in the impugned order. Assessee has an alternate remedy in the form of an appeal under section 246A and in light of the same, writ petition was dismissed.

Relied:ITO v. M. Pirai Choodi (2010) 15 Supreme Court Cases 283 : 2012 TaxPub(DT) 471 (SC).

REFERRED :

FAVOUR : Against the assessee.

A.Y. :

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