【 RNI-HIN/2013/51580 】
【 RNI-MPHIN/2009/31101 】
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
HC Justice Rohit Arya reviews E-court servicesin Bhopal, copy of court case now available at home
सुप्रीम कोर्ट ने बहन और उसके प्रेमी की हत्या के क़सूरवार की मौत की सजा को उम्रकैद में किया तब्दील!
जेल के ज़ालिम पहरी, भाईदूज पर दूरियों कि वजह बनते सितमगर कैदखाने!!
Conclusion of the 10-day 'Cyber Crime Investigation and Intelligence Summit 2021', DGP Johari says cyber frauds even in villages
मध्यप्रदेश में IAS अधिकारी केंद्र में पलायन करने की तैयारी में जुटे, वजह मंत्रियों का व्यवहार
Booth capturing and violence in Dahod of Gujarat during local bodies election
8 accused arrested who attacked Nupur Sharma’s supporter, Narottam instructs for NSA proceedings & encroachment drive
देवों में देव महादेव शिवशम्भु भोलेनाथ! अपने भगतो के है हर दम साथ!!
Mandsaur: Police gets hand on 56kg of illegal Doda-Powder in a car, one accused arrested
Director General of Police Sudhir Kumar Saxena holds meeting to maintain peace and law and order during Holi, Rangpanchami and Shab-e-Barat festivals
DGCA: Baggage free Domestic air passengers to get discount on fares
Indore SP’s banana order cancelled within a day, no scope for innovative idea ?
MP Govt implements school bag policy, class wise weight of books decided
मतदान खत्म होते ही चुनावी चादर के बाहर आए बीजेपी-कांग्रेस के अंदरूनी रिश्ते
Bhopal’s Jama Masjid case gains momentum again, demand of survey for the lost Shiva temple
Total Visitors :- 384651