- (1.) The instant appeal has been preferred against order of the learned Single Judge dated 9.2.2015. The writ petition was preferred by the appellant against a show cause notice dated 14.3.2013 issued under Section 148 of the Income Tax Act, 1961 (for short 'the Act'), and this petition was filed on 4.3.2014 i.e. after almost a year of the show cause notice served upon the appellant. In compliance of the show cause notice, objections were submitted on 12.2.2014 and the matter was listed for admission before the learned Single Judge on 12.3.2014. On that day, the learned Single Judge, while calling upon the respondents, granted interim protection that till the next date reassessment may not be finalised. Indisputably, on the next very day i.e. 13.3.2014, the regular assessment order came to be passed pursuant to the proceedings initiated in reference to show cause notice u/sec. 148 of the Act, dated 14.3.2013.
(2.) In the writ petition filed by the appellant, several questions were raised, and one of the question was that the very show cause notice issued under Section 148 of the Act does not fulfill the requirement and mandate of law, and further proceedings pursuant to the notice could not have been initiated. The show cause notice under Section 148 of the Act was served on 14.3.2013, and the writ petition came to be preferred in this court almost an year thereafter i.e. on 4.3.2014 and the objections in reference to notice were also submitted on 12.2.2014, and under these facts and circumstances, after the assessment order came to be passed on 13.3.2014, the learned Single Judge of this court dismissed the writ petition vide the order impugned on the premise that the statutory remedy of appeal is available to the appellant, if preferred against the order of assessment dated 13.3.2014.
(3.) It is informed to the court by the counsel appearing for the appellant that as a precaution he had advised his client to file a regular appeal before the Commissioner (Appeals) against the order of assessment dated 13.3.2014 and this fact is indeed acceptable that all these questions which have been raised in the instant special appeal against order of the learned Single Judge, including the jurisdiction of issuance of the show cause notice dated 14.3.2013, pursuant to which the proceedings were initiated, can certainly be raised in the pending appeal before the appellate authority i.e. Commissioner (Appeals).;