Whether writ against notice u/s 148 can be entertained when time for appeal has expired?
Respected Members
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Short note of today's case law for quick reference:
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[2024] 471 ITR 285 (Jhar)
[IN THE JHARKHAND HIGH COURT]
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TELCO CO-OPERATIVE SOCIETY LTD.
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COMMISSIONER OF INCOME-TAX AND OTHERS
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RONGON MUKHOPADHYAY and DEEPAK ROSHAN JJ.
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June 11, 2024
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1. The original assessment proceeding which was challenged before CIT(A) being not on the issue of section 147/148 assessment and hence there would be no application of the doctrine of merger.
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2. Notice u/s 148 was issued on 09.07.2019 & order u/s 147 was passed on 28.09.2021.
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3. Assessee filed return u/s 148 late and even did not reply to notice u/s 142(1) & SCN for making addition.
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4. Assessee filed writ petition on 27.01.2022 after 4 months of passing assessment order i.e. after time for filing appeal to CIT(A) has expired.
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5. High Court held that the conduct of assessee disentitled him from invoking the extraordinary writ jurisdiction.
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6. The assessee had never challenged either the re-assessment notice or the reasons to believe or the sanction granted u/s 151 on either jurisdictional grounds or on any other grounds.
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7. When the re-assessment proceedings had concluded resulting in passing of assessment orders the assessee without preferring the statutory appeal, after the expiry of prescribed limitation period, had invoked the writ jurisdiction.