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Madras HC declines to interfere in reassessment notice issued against ‘Dayanidhi Maran’

October 11, 2018[2018] 98 202 (Madras)

IT : Notice was issued to assessee-writ petitioner based on reasons recorded by Assessing Officer under section 147 and writ petitioner requested for reasons to be furnished which were furnished accordingly. Assessee filed writ against initiation of reassessment. Considering fact that there were some materials on record and informations with Department of Income Tax, reopening of assessment of assessee under sections 147 to 153 was in accordance with law and there was no infirmity, as such. Thus, writ petitioner was bound to respond to Assessing Officer for purpose of arriving a conclusion and for taking a decision. In event of passing an order of assessment or reassessment, then writ petitioner is entitled to prefer an appeal contemplated under provisions of Act. Contrarily, based on preliminary informations gathered by Assessing Officer, section 148 notice issued for would not provide a cause of action for filing of present writ petitions and this Court has no hesitation in holding that writ petitions are not only premature, even on merits, writ petitioner has failed to establish any acceptable reason to grant relief, as such, sought for.

• In present cases proceedings have not reached its finality. It is only an intimation of proceedings under sections 147 and 148. The very initiation cannot be interfered with by Courts in a routine manner. Judicial review against such initiations under provisions of Act, is certainly limited. The Court cannot intervene on such initiations in a routine manner in absence of any valid and acceptable legal grounds. Thus, exercise of judicial review in such matters regarding initiation of proceedings are to be exercised cautiously.

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