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2006 DIGILAW 444 (RAJ)

Dwarka Gems Ltd. v. Union of India

2006-02-08

DALIP SINGH

body2006
Judgment Dalip Singh, J.-Learned Senior Counsel appearing in this writ petition submitted that the petitioner has challenged the notice as well as the order Annexure-E dated 012.2005 passed by the respondents against the petitioner for reopening the assessment proceedings under Section 148 of the Indian Income Tax Act, 1961. 2. The notice was issued by the respondents who have put in appearance and filed their preliminary objections which are available at Page 75 of the paper book. In the preliminary objections, the respondents have contended that writ petition is not maintainable in view of the Judgment s of this Court passed by the Division Bench more particularly in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. vs. Assistant Commissioner of Income-Tax & Anr., reported in 269 (2004) ITR 279, wherein the Division Bench of this Court has held that the alternative remedy is available to the petitioners under the Act of filing an appeal against the order that may ultimately be passed. The other Judgment of this Court have also been relied upon. 3. Learned Counsel appearing on behalf of the petitioner, on the other hand, had submitted a rejoinder and replied to the preliminary objections and submitted in detail the case law of the Honble Supreme Court as well as of this Court wherein Courts have interfered with the notice under Section 148 of the Indian Income Tax Act, 1961. 4. Since, I have already taken a view in S.B. Civil Writ Petition No. 9570/2005, Gems Paradise vs. Income Tax Officer & Anr., decided on 09.01.2006 that the writ petition is not maintainable keeping in view the Judgment rendered by the Division Bench of this Court in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. (Supra). I find no reason to differ. 5. In view of the aforesaid, in my view, the writ petition in the light of the Division Bench Judgment in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. (Supra), is not maintainable on the ground of there being an alternate remedy under the Indian Income Tax Act, 1961 of appeal against the ultimate order that may be passed. 6. Consequently, the writ petition is dismissed on the ground of alternate remedy.