{"id":286645,"date":"2023-03-09T17:00:41","date_gmt":"2023-03-09T11:30:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=286645"},"modified":"2023-03-16T09:51:06","modified_gmt":"2023-03-16T04:21:06","slug":"assessment-officer-notice-initiation-re-assessment-proceedings-writ-petition-madhya-pradesh-high-court-alternative-remedy-available-admitted-examine-notice-legal-research-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/09\/assessment-officer-notice-initiation-re-assessment-proceedings-writ-petition-madhya-pradesh-high-court-alternative-remedy-available-admitted-examine-notice-legal-research-news\/","title":{"rendered":"Availability of Alternative Remedy is not an absolute Bar to challenge re-opening of assessment: Madhya Pradesh High Court"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\tdocument.title = 'Alternate remedy not a bar to challenging reassessment: MP High Court | SCC Blog'\n\tdocument.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Madhya Pradesh High Court held that alternative remedy is not an absolute bar for examining conditions for issuing reassessment notice.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Madhya Pradesh High Court<\/b> | While deciding several writ petitions filed by the petitioners against the order passed by the Assessing officer, S.A. Dharmadhikari and Prakash Chandra Gupta, JJ., admitted the writ petitions for the final hearing and stayed the reassessment proceedings.<\/p>\n<p style=\"margin-bottom: 3%;\">In the present matter, the Assessing officer passed an order under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559392\">148(d)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a> and issued notice for initiating Re-assessment proceedings under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559391\">147<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act 1961<\/a>. Aggrieved by the impugned order passed by the Assessing officer, the assesses \/petitioners preferred a bunch of writ petitions challenging the same.<\/p>\n<p style=\"margin-bottom: 3%;\">The respondent contended that the present writ petition is not maintainable as an alternative remedy is available under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559598\">246<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a> of filing an appeal. On the other hand the petitioners contended that availability of alternative remedy under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559598\">246<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a> will not operate as an absolute bar for entertaining the writ petition as jurisdictional issues goes to the root of matter and it is one of the exceptional factors carved out by the Supreme Court for exercise of jurisdiction under Art. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574969\">226<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\">Constitution of India<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">The moot point to be considered by the Court in the present matter is <span style=\"font-weight: bold; background-color: #e6e6e6; color: #2b579a;\">&#8220;Whether under what circumstances, a challenge can be entertained to an order passed u\/S 148A(d) of the Act, as it stood amended?&#8221;<\/span><\/p>\n<p style=\"\">The Court relied on <i>Red Chilli International Sales<\/i> v. <i>ITO<\/i>, Special Leave to Appeal (C) No(s). 86\/2023 dated 03-01-2023 where the Supreme Court held that even if an alternative remedy is available, the writ petitions are entertained to examine whether the conditions for the issuance of a notice under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559392\">148<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a> are satisfied.<\/p>\n<p style=\"margin-left: 36pt; margin-bottom: 3%;\">&#8220;&#8230;<b>the impugned judgment rejecting the writ petition on the ground of alternative remedy does not take into consideration several judgments of this Court on the jurisdiction of High Court, as writ petitions have been entertained to be examined whether the jurisdiction preconditions for issue of notice u\/S 148 of the Act. The provisions of reopening under the act of 1961 has undergone an amendment by the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9000780183\">Finance Act, 2021<\/a> and consequently, the matter would require deeper and indepth consideration keeping in view the earlier case law.<\/b>&#8221;<\/p>\n<p style=\"margin-bottom: 3%;\">While admitting the writ petitions for final hearing and staying the impugned order, the Court held that even if an alternative remedy is available, it will not operate as an absolute bar for entertaining the writ petition as the jurisdictional issues goes to the root of matter.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Space Enclave (P) Ltd. v. Income Tax Department, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/kNclz8Ba\">2023 SCC OnLine MP 706<\/a>, decided on 01-03-2023<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case:<\/p>\n<p style=\"margin-left: 18pt;\">Mr. Yatish Kumar Laad, Mr. P. M. Choudhary, Mr. Anand Prabhawalkar, Mr. Madhav Khandelwal, Mr. V.N. Dubey, Mr. Ibrahim Kannodwala, Ms. Nisha Lahoti and Mr. Sujeet Deshmukh, Counsel for the Petitioners;<\/p>\n<p style=\"margin-left: 18pt;\">Ms. Veena Mandlik, Counsel for the Respondent.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>The Madhya Pradesh High Court held that alternative remedy is not absolute bar for examining conditions to issue reassessment notice and admitted the petitions for the final hearing.<\/i><\/p>\n","protected":false},"author":67514,"featured_media":286659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[31975,51086,7201,55867],"class_list":["post-286645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-alternative-remedy","tag-income-tax-act-1961","tag-madhya-pradesh-high-court","tag-re-assessment-proceedings"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Availability of Alternative Remedy is not an absolute Bar to challenge re-opening of assessment: Madhya Pradesh High Court | SCC Times<\/title>\n<meta name=\"description\" content=\"While deciding several writ petitions filed by the petitioners against the order passed by the Assessing officer, S.A. 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