【 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
Bhopal Gas Tragedy: Supreme Court rejects Central government's curative petition for enhancement of compensation
Teachers to be vaccinated till 5th Sept, Government issues important instructions
तंत्रमंत्र पूजापाठ की आड़ में लाखों की ठगी करने वाला ठोंगी बाबा हुआ गिरफ्तार!!
PS एमपी नगर: बलात्कारी की पीड़िता की मां को दी धमकी, केस वापस लो वरना जानसे खत्म कर दूंगा
Home Minister Narottam expresses regret in the house on MLA Rameshwar Sharma's Lord Ram statement
Jackal or Leopard? Severe injuries to 6 yr old along with two adults in Bhopal’s Berasia
आग की पलटों में घिरीं साध्वी बोलीं...आ रही हूं जला लेना...
आईफा अवार्ड के आयोजन से मप्र को मिलेगी दुनिया में नई पहचान
MP Government to hire veteran lawyers to urge HC for 27% reservation
PS अशोका गार्डन: चाकूओं से गोदकर सिक्योरिटी गार्ड की हत्या, पुलिस जांच जारी
Ramadan 2021: India to begin fasting from 14th April, check Iftar and Sehri timings here
शहर में तलवार बंदूक के दम पर दहसत बरपाने वाले गैंग का पुलिस ने निकाला जुलूस!!!
The water-logged streets of Ujjain, people express anger on administration
Two new equipments commissioned at AAI’s Bhopal Airport; worth around 8 cr.
Jabalpur admin to take care of rickshaw man’s family who ride rickshaw with son on shoulder
About Us | Contact Us | Privacy Policy | Rss Feed
Total Visitors :- 384651