Notice asking assessee to file block return couldn't be challenged in writ as assessee could file appeal against it
[2015] 57 taxmann.com 232 (Andhra Pradesh and Telangana)
HIGH COURT OF ANDHRA PRADESH AND TELANGANA
G.Venkateswar Rao
v.
Assistant Commissioner of Income-tax
Section 158BC, of the Income-tax Act, 1961, read with article 226, of the Constitution of India - Block assessment in search cases - Undisclosed income (Writ remedy) - Assessment year 1999-2000 - Whether occasion to interfere with proceedings under Act in a writ petition under article 226 of Constitution of India would arise, if only notice is issued or order is passed by an authority, who is not conferred with jurisdiction under Act - Held, yes - A search was conducted in house of father of assessee - Based on discoveries and valuation Officer's report, Assistant Commissioner opined that cost of construction of house of assessee was much more than disclosed amount - Assessing Authority issued notice to assessee for filing block return - Assessee filed writ petition against said notice - Contentions advanced before High Court were two-folds, viz., that impugned notice could not have been issued, when there was no search in house of assessee and that - Revenue ought to have recorded satisfaction before issuing notice - Whether since these are matters, which could be dealt with before concerned forum under Income-tax Act, particularly when disputed questions were involved and when it was not even alleged that Assistant Commissioner was not conferred with power to issue notice, writ petition filed could not be maintained - Held, yes [Paras 8 and 13] [In favour of revenue]
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