Writ Against Section 148 Notice Infructuous Once Final Assessment Order Passed | HC
- Blog|News|Income Tax|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 11 November, 2025
Latest from Taxmann
Case Details: Rupam Jewellery vs. Union of India - [2025] 179 taxmann.com 652 (Calcutta)
Judiciary and Counsel Details
- Ajay Kumar Gupta, J.
-
Rabindranath Mahato & Aritra Shankar Ray, Advs. for the Petitioner.
-
Aryak Dutta & Amit Sharma, Advs. for the Respondent.
Facts of the Case
The petitioner was a bona fide Income Taxpayer and was paying a handsome amount of tax regularly. Despite the final assessment, the Income Tax Department conducted a survey of the petitioner’s business premises. During the course of the survey and scrutiny of the assessment for the relevant year, the Department allegedly found a large-scale evasion of taxable income. Upon verifying the purchase bills/invoices, a major violation of Section 40A (3) for the earlier year was detected.
Further, the Assessing Officer (AO) further allegedly had reason to believe that the income of the assessee for the earlier year had escaped assessment in terms of Section 147. Thus, a notice was issued under Section 148 of the Act and Section 142(1) of the Act for the purpose of appearance.
The petitioner filed a writ petition to the Calcutta High Court, contending that the AO did not specify the reasonable grounds or reasons for the allegation of large-scale evasion of taxable income. Simply stating that evasion of tax without assigning any sufficient reason is a gross violation.
High Court Held
The High Court held that the writ petitioner had an alternative efficacious remedy under the provisions of the Income Tax Act, 1961, against the final assessment order. Therefore, no useful purpose would be served in keeping the writ petition pending for adjudication. It is well settled that a writ Court cannot enter into the disputed question of fact involved in the matter. Therefore, the writ petition was dismissed.
List of Cases Referred to
- Asstt. CIT v. SABH Infrastructure Ltd [2024] 159 taxmann.com 184/297 Taxman 374/461 ITR 339 (SC) (para 8)
- SABH Infrastructure Ltd. v. Asstt. CIT [2018] 99 taxmann.com 409/[2017] 398 ITR 198 (Delhi) (para 8).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
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
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
