Re­opening notice can be challenged with reassessment order before HC

Anshul Jain Vs PCIT (Punjab and Haryana High Court)

HC held that there was no warrant for interference by the Court at the stage where an order had been passed under Section 148-A(1)(d) of the Act and that all the grounds of challenge to such order could be urged at the stage of challenging the order passed in the reassessment proceedings consequent upon the notice under Section 148 of Act.

The above order of the High Court of Punjab was challenged in the Supreme Court of India by the unsuccessful Petitioner in SLP(C) No.14823 of 2022. While dismissing the said SLP on 2^nd September 2022, the Supreme Court of India passed the following order:

“What is challenged before the High Court was the re­opening notice under Section 148A(d) of the Income Tax Act, 1961. The notices have been issued, after considering the objections raised by the petitioner. If the petitioner has any grievance on merits thereafter, the same has to be agitated before the Assessing Officer in the re-assessment proceedings.

Under the circumstances, the High Court has rightly dismissed the writ petition.”

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