The Tax Publishers2021 TaxPub(DT) 0754 (Del-HC)

CONSTITUTION OF INDIA, 1950

Article 226

Where assessee filed writ petition against dismissal of preliminary objection raised contending that there was no undisclosed foreign income and asset, same could not be entertained in view of decision rendered in case of D.P. Maheshwari v. Delhi Administration (1983) 4 SCC 293 and assessee was allowed to avail of the appellate remedy.

Writ - Maintainability - Availability of appellate remedy -

Assessee in response to the Notice issued under section 10 of the Black Money Act, raised a preliminary objection that there was no undisclosed foreign income and asset. Said objection was dismissed by revenue against which assessee filed writ petition contending that the said dismissal was contrary to the preponderance of probabilities and he was thus entitled to maintain the petition. Held: Though the court is of the prima facie opinion that a better course, in view of the line of judgments falling from D.P. Maheshwari v. Delhi Administration (1983) 4 SCC 293, would be to not entertain this writ petition at this stage and to allow the assessee to avail of the appellate remedy and if the same is draconian, then, at that stage, interfere with the condition for maintaining an appeal, if found to be too harsh, but it is deemed appropriate to consider.

Followed:D.P. Maheshwari v. Delhi Administration (1983) 4 SCC 293.

REFERRED :

FAVOUR : Against the assessee.

A.Y. :



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