【 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
Crime branch Indore nabs operator of fraudulent company ‘Finserve’ accused of forgery in Chattisgarh
MP: Hindu Mahasabha to host Godse Yatra from Gwalior to Delhi on 14 March
Lokayukta arrests MANIT Professor Alok Mittal and Consultant Gopi Krishna Mishra from MANIT premises for accepting bribe of Rs 1.5 lakh
Assault and Robbery in Bhopal: Suspects Arrested and Property Recovered
CM Shivraj suspends 8 officers from Water Resource Dept in Karam River Dam scam
मध्यप्रदेश विधानसभा: हिंदी के अलावा उर्दू-सँस्कृत भाषा में भी विधायकों ने ली शपथ!
Jabalpur Police Arrest Two Involved in Illegal Liquor Business in "Operation Shikanja"
राह के लुटेरे को इंदौर क्राइम ब्रांच ने किया गिरफ़्तार,राहगीरों को जो बनाता था लूट का शिकार!!
3-day samadhi at Bhadrakali Bijasen Darbar by Purshottam Maharaj in Bhopal’s TT naga
उम्मीदों का कारख़ाना मौहल्लों में मुम्किन नही साहेब !!!!
इंदौर पुलिस हर घर तिरंगा मुहिम ने थामा रक्षाबंधन का हाथ!!!
जेल के ज़ालिम पहरी, भाईदूज पर दूरियों कि वजह बनते सितमगर कैदखाने!!
Teachers to be vaccinated till 5th Sept, Government issues important instructions
Bhopal: Retired officer of WRD duped 2 lakhs in the name of fast tag
Collector Lavania to hear the matter of Congress candidate Santosh’s OBC certificate dilemma
About Us | Contact Us | Privacy Policy | Rss Feed
Total Visitors :- 384651