【 RNI-HIN/2013/51580 】
【 RNI-MPHIN/2009/31101 】
Jansamparklife.com
MP High Court relies on SC's decision: writ petitions entertained to examine whether the conditions for the issuance of a notice under Section 148 of the Income Tax Act were satisfied.
03 Mar 2023
The Madhya Pradesh High Court stayed the reassessment proceedings and admitted them for the final hearing.
The division bench of Justice S.A. Dharmadhikari and Justice Prakash Chandra Gupta has relied on the decision of the Supreme Court in the case of Red Chilli International Sales Vs. Income Tax Officer & Anr., in which it was held that writ petitions have been entertained to examine whether the conditions for the issuance of a notice under Section 148 of the Income Tax Act have been satisfied. The provisions of 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 more in-depth consideration keeping in mind the earlier case law.
The petitioners/assessees assailed the order passed under Section 148A(d) of the Income Tax Act as well as the notice issued under Section 148 of the Act for initiating reassessment proceedings for the 2013–14 assessment year.
The department raised a preliminary objection with regard to the maintainability of the writ petition in view of the alternative remedy available under Section 246 of filing an appeal.
The issue raised was in respect of under what circumstances a challenge can be entertained to an order passed under Section 148A(d), as it stood amended.
The court held that the alternative remedy will not operate as an absolute bar for entertaining the writ petition as the jurisdictional issue goes to the root of the matter. Therefore, the petitioners have made a case for entertaining the appeal.
The court had also stayed further reassessment proceedings.
Case Title: M/S Space Enclave Private Limited Versus Income Tax Department
Citation: WP No. 19516 of 2022
Date: 01.03.2023
Counsel For Petitioner: Yatish Kumar Laad, P. M. Choudhary, Anand Prabhawalkar, Madhav Khandelwal, V.N. Dubey, Ibrahim Kannodwala, Nisha Lahoti, Sujeet Deshmukh
Counsel For Respondent: Veena Mandlik
Latest Updates
भोपाल: भाजपा के प्रदेश महामंत्री ने किया खुलासा विवादित जमीन का संघ से कोई लेना देना नहीं, भोपाल पुलिस ने जबरन डाली संघ की पेंच
One Iranian suspicious couple found in Vidisha, know neither English nor Hindi
मासूम बच्चों से अख़बार बेचने के ज़रिये भीक मंगवाने वाले प्रदेश टुडे के मालिक हृदेश दीक्षित को खुद की औलादो से बंटवाना चाहिए अख़बार!
भोपाल की सायबर क्राइम के गुम सेलफोन इकाई के दशते ने तलाशे 120 मोबाईल!!
Deceased's family members awarded 82 Lakhs in Motor Vehicle Court, highest in Bhopal court's history
करवाचौथ: शिवराज की लंबी उम्र के लिए साधना ने लगाया सिंदूर का पौधा!
MP Chief minister Shivraj Singh Chouhan declares ‘The Kerala Story’ tax-free in the state, “the film exposes the horrific face of love jihad"
Mother herself strangled new-born twins due to poverty, Bhopal Police arrests murderer
सियासत की कैद में प्रदेश पुलिस!!!
वादे के अनुसार सरकार ने नहीं किया कर्ज माफ, किसान खुदकुशी के लिए मजबूर: गोपाल भार्गव
PS टीटी नगर: स्कूल में मिली युवक की जली हुई लाश, जांच जारी
मध्यप्रदेश: गरमगोश्त के शौकीन अफ़सरो और सियासी शख़्सियतों को डस सकता है #Me Too का सांप
पढ़ीलिखी प्रोफेसर गवांर बन गरीब के ठेले के फ़लफ्रूट को फेंकती नज़र आई!
शिवराज को कार्ड और फूल देने जा रहे कांग्रेसियों को पुलिस ने रोका, फिर एसडीएम को सौंपा
कल से बजट सत्र का आगाज़, क्या है ख़ास शिवराज सरकार के पास?
