No writ can be filed against notice issued for filing ITR as objections can be raised in reassessment proceedings : HC

No writ can be filed against notice issued for filing ITR as objections can be raised in reassessment proceedings : HC

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No writ can be filed against notice issued for filing ITR as objections can be raised in reassessment proceedings : HC

 

Daimler India Commercial Vehicles (P.) Ltd.

[2021] 129 taxmann.com 376 (Madras)

Short Overview of the case:

High Court cannot interfere with assessment order, unless there is violation of principles of natural justice or fundamental right or non-compliance of statutory requirements in any manner.

Hence, where revenue did not pass any final order of reassessment in respect of tax liability that escaped assessment and had only sought for filing returns in prescribed form, thus, no prejudice having been caused to assessee, these questions could not have been decided in writ proceeding.

Writ petition is maintainable in exercising extraordinary jurisdiction under article 226 of the Constitution of India, in challenging order, inter alia, either on ground that it is mala fide or arbitrary or that it is passed on irrelevant and extraneous consideration or if same is in violation of any Statutory Rules in force

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