Amaya Infrastructure Pvt. Ltd. v. ITO [Writ Petition No. 787 of 2016, dt. 20-4-2016] : 2016 TaxPub(DT) 2062 (Bom-HC)

Writ remedy whether possible after participating in reassessment proceedings.

Facts:

Assessees case was reopened vide notice under section 148 dated 30-3-2015. Assessee replied to this on 29-12-2015. Subsequent hearings happened where assessee participated and then raised writ issue on cause of reopening. This was reasoned out by the assessee that they got to know the reason for reopening only on 4-1-2016 and thus there was no proceedings where they participated and whatever submissions were made were all only in due course.

Held against the assessee that writ powers are plenary and cannot be invoked after having participated in the proceedings.