INCOME TAX ACT, 1961

Section 153A

Writ - Alternate remedy - Issuance of notice under section 153A -

Writ Petitions were filed by assessee, praying to quash notice issued by AO and also quash notice, issued by AO, denying to furnish reasons for issuance of notice under section 153A to assessee; and issue a writ of mandamus to the AO to furnish reasons for issuance of notice under section 153A. Held:Assessee had suffered Assessment Orders which could be subject-matter of scrutiny at hands of Appellate Authority viz., CIT (Appeals). Assessee had not offered any explanation as to why such statutory alternate remedy was not availed of. Assessee submitted that appeal remedy was conditioned by payment of minimum twenty per cent of amount due and since amount was huge in size , assessee was not in a position to avail alternate remedy. Right of appeal is a creature of law and where law prescribes certain conditions, right is conditioned/curtailed and that litigant can avail his right of appeal subject to complying with such conditions, if any. Accordingly, explanation offered by assessee for not availing statutory appeal remedy was not a valid ground.

Applied:CIT & Ors. v. Chhabil Dass Agarwal (2013) 357 ITR 357 (SC) : 2013 TaxPub(DT) 2200 (SC), UTI Mutual Fund v. ITO 19(3) (2) & Ors. (2012) 345 ITR 71 (Bom) : 2012 TaxPub(DT) 1939 (Bom-HC),

REFERRED :

FAVOUR : Against assessee.

A.Y. :

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