SC issued Notice in SLP against HC dismissing the writ petition challenging reassessment proceedings under section 148.

 

Supreme Court has issued notice on Assessee’s Special Leave Petition against the order of Punjab & Haryana HC dismissing the writ petition challenging reassessment proceedings under section 148 of the Act. SC also grants interim stay on the proceedings initiated pursuant to the issuance of Section 148 notice.

The Punjab & Haryana High Court had relied on coordinate bench ruling in Gian Castings where the challenge against reassessment proceedings under the new regime was dismissed by holding that the writ court shall not interfere in the reassessment proceedings at a premature stage and also observed that SLP against the said Order in the case of Gian Castings was dismissed by the Supreme Court.

The HC has dismissed the writ petition by holding

“Admittedly in the present case the procedure as contemplated of the 1961 Act was followed and the authority acted within jurisdiction though petitioner alleges that it erred as the petitioner claims that the order passed under section 148A(d) warrants interference owing to error of fact”

The Supreme Court against the above order of High Court has issued notice and granted stay against the reassessment proceedings.

 

The Copy of order passed by Supreme Court as well as copy of the P & H High Court is as under: 

 

P & H High Court order - Radhasoami