Hanumant Gawade v. The Income Tax Officer And 2 Ors

Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.239 OF 2024 ... PETITIONER HANUMANT GAWADE Versus ... RESPONDENTS THE INCOME TAX OFFICER AND 2 ORS Ms P. Kamat with Mr C. Dias, Advocates for the Petitioner.Ms Amira Razaq, Junior Standing Counsel for Respondent Nos.1 and2. CORAM:- M. S. SONAK &DATED :- 20th March, 2024 AVINASH G. GHAROTE, JJ. P.C.: Heard Ms P. Kamat, who appears with Ms C. Dias for the petitioner and Ms Amira Razaq, Junior Standing Counsel for respondent nos.1and 2. 2. The petitioner has, inter alia, challenged the order dated 15.03.2023 made under Section 148-A(b) of the Income Tax Act,1961. The petitioner has also challenged the notices for reopening ofthe assessment, based on which the impugned order dated 15.03.2023has been made. 3. Ms Razaq points out that the petitioner has an alternate andefficacious remedy of appeal under the IT Act and, therefore, this Court may not entertain the present petition. Ms Razaq also points outhow several opportunities were granted to the petitioner and how therewas no response within the prescribed period. 4. Ms Kamat pointed out that notices were responded digitally. However, they were not considered.However, they were not considered. 5. Be that as it may, without going into any of the controversies raised in this petition, we think that since the petitioner has an alternateand efficacious remedy of appeal to challenge the order dated15.03.2023, it would not be appropriate for us to entertain this petition. However, at the request of Ms Kamat we clarify that all contentions ofthe petitioner including the contentions raised in this petition regardingthe challenge to the very notices seeking to reopen the assessment arekept open to be raised in the appeal that may be so instituted. 6. Similarly, we clarify that all objections on behalf of the respondents are also kept open since we have not adverted to themerits or demerits of the rival contentions. 7. Thus, by relegating the petitioner to avail of alternate statutory remedies available under the IT Act, if they so choose, we dispose ofthis petition in the above terms. 8. There shall be no order for costs. All concerned to act on an authenticated copy of this order. AVINASH G. GHAROTE, J. Digitally signed by NITI NITI KISHOR KISHOR HALDANKAR HALDANKARDate: 2024.03.21 10:41:53 +05'30' M. S. SONAK, J.