Case Law Details
Rakesh Beniyal Vs ITO (Assessment) (Madras High Court)
The Madras High Court recently addressed a writ petition challenging an assessment order dated 06.03.2024. The petitioner claimed that a business account was opened in their name without their knowledge, and alleged income was remitted into the account, which they had no connection to. However, the court found that the disputed facts regarding the bank account opening were not suitable for proceedings under Article 226 of the Constitution of India.
The petitioner, through their counsel, argued that they were employed as a clerk in a spinning mill and had a meager salary, making it improbable for them to be involved in the transactions leading to the re-assessment proceedings. They also claimed that another individual, Mr. Prakash Muthuswamy, who was employed as Operation head/branch Manager in the Axis Bank, was involved in the transactions.
The court, after considering the submissions, noted that the petitioner had previously filed a writ petition (W.P.No.3848 of 2023), which was dismissed. Subsequently, the present writ petition was filed after the assessment order was issued. However, the court emphasized that the claims regarding the bank account and transactions were disputed questions of fact that could not be conveniently addressed in proceedings under Article 226.
The court highlighted that statutory remedies, such as a statutory appeal, were available to the petitioner against the assessment order. Therefore, it concluded that no case was made out for interference under Article 226. The writ petition was dismissed, with the petitioner being advised to avail themselves of the statutory remedy. No costs were awarded in the matter.
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