Invocation of writ jurisdiction under Article 226 against notice u/s 148 is untenable

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

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