【 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
500 Amarnath pilgrims pilgrims of MP stuck in J&K, internet issue disrupt contact from relatives
कुख्यात बदमाश मुख़्तार मलिक के बेटे यासीन मलिक ने खोला आपराधिक खाता!
अब थाने में मिलेगा तगड़ा ‘Action’, न कि ‘Reaction’ – ADG ने दिया पुलिस को Serious लेकिन Stylish Homework!
लाखो की नशे की खैप अड्डे तक पहुचने से पहले चढ़ी क्राइम ब्रांच के हत्ते!
खो दिया मप्र ने रमजान के महीने में क़ाबील अफ़सर उमर फारुख खटानी को !
°आप° के बाप केजरीवाल को पानी प्याज़ के मुद्दे पर घेरती भाजपा उतरी दिल्ली की सड़को पर!!
Shivraj gives virtual speech to Khandwa gathering in the middle of the road, crowd gathers
अपनी ही नाबालिग़ बेटी को पिता ने बनाया बलत्कार का शिकार,दर्ज़ हुई एफआईआर!!!
6 Kanwariyas die during accident in Uttar Pradesh, all belonged to Madhya Pradesh
JP Hospital Mock Drill Causes Delay in Patient Care in the Capital, patients complaint against Dr Khan
Over 2,000 Policemen Deployed for Holi-Dhulendi, Shab-e-Barat and Rangpanchami in Indore
लाखों की रकम लूट कर फरार हुए लुटेरों की गिरेंबा तक पहुचे इन्दौर पुलिस के हाथ!!!
Bhopal-Indore airport to be given in private hands, 9 Highways of MP also to be rented
मध्यप्रदेश विधानसभा का शीतकालीन सत्र कल से
मुखबीर की दर्दनाक हत्या के बाद शहर भर के मुखबीर हुए भयज़दा !!
About Us | Contact Us | Privacy Policy | Rss Feed
Total Visitors :- 384651