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Invocation of writ jurisdiction under Article 226 against notice u/s 148 is untenable
Case Law Details
- Case Name
- Ajay Gupta (HUF) Vs ITC (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Delhi High Court
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Ajay Gupta (HUF) Vs ITC (Delhi High Court)
Delhi High Court held that the Income Tax Act, 1961 provides an able machinery for assessment/reassessment of tax, the Assessee is not permitted to abandon with the machinery and invoke writ jurisdiction of the High Court under Article 226 of the Constitution of India.
Facts-
The Petitioner Assessee was served with a Show Cause Notice u/s. 148A(b) of the Act by AO, wherein, it was stated that a search was conducted by the Investigation Wing, Rohtak on Tradenext Securities Ltd. (Earlier known as Lifeline Securities Limited) and the said entity is invol...
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