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| The Tax Publishers2019 TaxPub(DT) 1405 (P&H-HC) INCOME TAX ACT, 1961
Article 226 Section 147
Income Tax Act provides complete machinery for assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by revenue authorities, and assessee could not be permitted to abandon that machinery and to invoke jurisdiction of High Court under article 226 of the Constitution when he had adequate remedy open to him by an appeal to the CIT(A). Accordingly, writ petition was disposed of by relegating assessee to take recourse to statutory remedy, in accordance with law.
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Writ - Maintainability - Against reassessment order passed under section 147 -
Assessee challenged reassessment order passed under section 147 by way of writ petition.Held: Income Tax Act provides complete machinery for assessment/reassessment of tax, imposition of penalty and for obtaining relief in respect of any improper orders passed by revenue authorities, and assessee could not be permitted to abandon that machinery and to invoke jurisdiction of High Court under article 226 of the Constitution when he had adequate remedy open to him by an appeal to the CIT(A). Accordingly, writ petition was disposed of by relegating assessee to take recourse to statutory remedy, in accordance with law.
Relied:CIT & Ors. v. Chhabil Dass Agarwal, (2013) 357 ITR 357 (SC) : 2013 TaxPub(DT) 2200 (SC).
REFERRED : Larsen and Toubro Limited v. State of Haryana & Ors. 2012(2) 166 PLR 345.
FAVOUR : Against the assessee.
A.Y. :
IN THE PUNJAB AND HARYANA HIGH COURT
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