The Rajasthan High Court refused to entertain writ petition as there was active participation of the petitioner in re assessment proceedings.
The notice under Section 148 of Income Tax Act, 1961 is under challenge in this petition along with the order of assessment also, and that the petitioner did not take any remedy against notice under Section 148 of the Income Tax Act which was issued on 28.03.2023 but participated in the assessment proceedings. It was only after the passing of reassessment order that instant writ petition has been filed.
Section 148 of the Income Tax Act 1961 gives authority to the Assessing Officer to send notice to a taxpayer whose income has not been properly assessed. This implies that if the Assessing Officer suspects that a taxpayer has not disclosed complete income or has provided an inaccurate representation of it, officers can commence proceedings under this section.
Section 148 Notice is a notice issued by the income tax officer to reassess the taxpayer’s income tax return ( ITR ) if they disagree with the taxpayer’s assessment and believe that some income has not been properly assessed.
The counsel for the respondent, on an advance copy, submitted that in the circumstances when the petitioner has chosen not to challenge notice under Section 148 of the Income Tax Act and participated in reassessment proceedings, this petition may not be entertained as the issue can be examined even by the Appellate Authority.
A Division Bench of Justices Bhuwan Goyal and Manindra Mohan Shrivastava noted that “Taking into consideration the submissions and the circumstances of the case, we are not inclined to exercise our jurisdiction under Article 226 of the Constitution of India in the matter of challenge to the validity of notice dated 28.03.2023 particularly when the petitioner himself did not challenge the same, but participated in the reassessment proceedings. The petition is dismissed with liberty to the petitioner to take all the grounds which are available to him under the law in the matter of challenge to reassessment order including the reassessment notices.”
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