Writ Against AO’s Order u/s 148A(d) Maintainable Despite Appeal Remedy | HC

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  • Last Updated on 12 November, 2025

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Case Details: Zydus Healthcare Ltd vs. Assistant Commissioner of Income Tax - [2025] 180 taxmann.com 207 (SIKKIM)

Judiciary and Counsel Details

  • Mrs Meenakshi Madan Rai, J.
  • Mukesh M. Patil, Sr. Adv., Anup Kumar Bhattacharjee & Ms Babita Kumari, Advs. for the Petitioner.
  • Ms Sangita Pradhan, Dy. Solicitor General of India for the Respondent.

Facts of the Case

Assessing Officer (AO) received information that income had escaped assessment within the meaning of section 147. Thus, it issued a notice under section 148A(b) against the assessee on three issues, namely, (a) under charge of income under section 115JC in relation to donation claimed under section 80GC, (b) under determination of Book Profit and escapement of income in respect of Excise Duty refund of Rs. 22.99 crores, (c) under charge of income of Rs. 22.99 crores by claiming Excise Duty refund as Capital Receipt.

The assessee responded vide communication, after which the Order under section 148A(d) was passed by the Assessing Officer, discussing and summarising the findings on the above issues.

The assessee filed a writ petition before the High Court. The revenue contended that the assessee had not exhausted the alternative remedies and, therefore, the writ was not maintainable.

High Court Held

The High Court held power to issue prerogative writs under Article 226 of the Constitution of India is plenary and discretionary in nature, and the availability of an alternative remedy does not bar the exercise of such jurisdiction. Thus High Court, in exercise of its discretion, could entertain a writ petition against an order under section 148A(d), notwithstanding the availability of an alternative remedy.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied