P&H High Court refused to entertain Writ Petition at notice stage u/s 148 proceedings.

In the recent case, the Hon’ble High Court of Punjab and Haryana  refused to grant relief to the Petitioner against the 148 proceedings holding that Writ Court will not entertain 148 proceedings at the notice stage if the AO has followed the due procedure prescribed under the Income Tax Act.

The primary issue that arose before the Hon’ble Court was :-

“Whether at this stage of notice under Section 148, writ Court should venture into the merits of the controversy when AO is yet to frame assessment/reassemment in discharge of statutory duty casted upon him under Section 147 of the Act ?”

The Hon’ble Court answered the issue in negative and held that

“8. 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.

9. Keeping in view that aforesaid facts and the settled proposition of law, we find no reason to interfere at this stage”

Yuvraj is an advocate and has completed his B.A. LL.B(Hons) from RGNUL-Punjab. He is a practicing advocate and has been involved in matters pertaining to GST and other indirect taxes as well as Direct Tax. He is active in Writ Courts and has involvement in a few landmark judgments like Pitambra Books Pvt. Ltd. V. Union of India (W.P.C. No. 627 of 2020), and represented Sales Tax Bar Association (Delhi) to resolve GST issues and glitches.