{"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 v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\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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Petitioner had\u00a0 filed Writ Petition challenging impugned order which was an interlocutory order passed by the Debts Recovery Tribunal, Jabalpur,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madhya Pradesh High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-250.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-250.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-250.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-250.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-250.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":247415,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/20\/explained-rule-of-alternate-remedy-and-maintainability-of-writ-petitions-under-article-226-of-the-constitution\/","url_meta":{"origin":286645,"position":1},"title":"Explained: Rule of alternate remedy and maintainability of writ petitions under Article 226 of the Constitution","author":"Prachi Bhardwaj","date":"April 20, 2021","format":false,"excerpt":"\"An alternate remedy by itself does not divest the High Court of its powers under Article 226 of the Constitution in an appropriate case though ordinarily, a writ petition should not be entertained when an efficacious alternate remedy is provided by law;.\"","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-3-3.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":219336,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/10\/mp-hc-writ-of-mandamus-under-art-226-cannot-be-issued-for-compelling-police-to-perform-a-statutory-duty-under-s-154-crpc-without-availing-all-the-other-alternative-remedies-as-prescribed-in-crimin\/","url_meta":{"origin":286645,"position":2},"title":"MP HC | Writ of mandamus cannot be issued for compelling police to perform a statutory duty under S. 154 CrPC without availing all other alternative remedies prescribed in CrPC","author":"Bhumika Indulia","date":"September 10, 2019","format":false,"excerpt":"Madhya Pradesh High Court: G.S. Ahluwalia, J., dismissed a petition filed under Article 226 Constitution of India to direct the respondents to register an FIR on the basis of the complaint made by her. The main question before the High Court to decide was \u2018whether a writ petition under Article\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":283171,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/04\/supreme-court-mere-availability-of-an-alternative-remedy-of-appeal-or-revision-would-not-oust-the-jurisdiction-of-the-high-court-and-render-a-writ-petition-not-maintainable\/","url_meta":{"origin":286645,"position":3},"title":"Mere availability of an alternative remedy of appeal or revision would not oust High Court&#8217;s jurisdiction and render a writ petition \u201cnot maintainable\u201d: Supreme Court","author":"Editor","date":"February 4, 2023","format":false,"excerpt":"The Supreme Court observed that availability of an alternative remedy does not operate as an absolute bar to the \u201cmaintainability\u201d of a writ petition and that the rule, which requires a party to pursue the alternative remedy provided by a statute, is a rule of policy, convenience and discretion rather\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-277.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":241433,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/29\/mp-hc-it-is-true-that-alternative-remedy-is-not-an-absolute-bar-to-a-writ-petition-but-it-is-equally-well-settled-that-if-there-is-an-alternative-remedy-the-high-court-should-not-ordinarily-interfe\/","url_meta":{"origin":286645,"position":4},"title":"MP HC | It is true that alternative remedy is not an absolute bar to a writ petition, but it is equally well settled that if there is an alternative remedy HC should not ordinarily interfere","author":"Editor","date":"December 29, 2020","format":false,"excerpt":"Madhya Pradesh High Court: S.A. Dharmadhikari, J., dismissed the instant petition filed under Articles 226 and 227. The facts of the case follow as, the respondent, who was a person of criminal antecedents, had come with his relatives armed with Pharsas and Guns to the petitioner and threatened to eliminate\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":266464,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/05\/reassessment-notices-90000-section-148a-income-tax-act-revenue-supreme-court-judgments-legal-news-research-updates\/","url_meta":{"origin":286645,"position":5},"title":"Over 90, 000 Reassessment Notices issued after April 1, 2021 saved as Supreme Court directs them to be treated as notices under Section 148A of Income Tax Act\u00a0","author":"Prachi Bhardwaj","date":"May 5, 2022","format":false,"excerpt":"Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has modified the order passed by the Allahabad High Court wherein it had quashed several reassessment notices issued by the Revenue, issued under section 148 of the Income Tax Act, 1961, on the ground that the same are bad\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/MicrosoftTeams-image-155.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/MicrosoftTeams-image-155.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/MicrosoftTeams-image-155.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/MicrosoftTeams-image-155.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/MicrosoftTeams-image-155.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/286645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67514"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=286645"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/286645\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/286659"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=286645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=286645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=286645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}