Navkesh Gupta v. Commissioner Of Income Tax & Another

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 2403 of 2014 Navkesh Gupta … Petitioner Vs Commissioner of Income Tax & another … Respondents Mr. B.S. Adhikari, Advocate, present for the petitioner. Mr. Hari Mohan Bhatia, Advocate, present for the respondents. Hon’ble Sudhanshu Dhulia, J. (Oral) 1. The petitioner has been given notice by the Income Tax Department under Section 153C(2) read with Section 153A of the Income Tax Act, 1961. The petitioner has challenged the said notice on various grounds. However, a preliminary objection has been raised by the counsel for the Income Tax Department/respondents stating that before coming to this Court, the petitioner ought to have sought reasons from the Authority concerned for giving such notice. Learned counsel for the respondents further relied upon a judgment of Hon’ble Apex Court in Commissioner of Income Tax, Gujarat Vs Vijaybhai N. Chandrani reported in 2013 AIR (SC) 3518 wherein it has held that the proper remedy for the assessee to first approach the Assessing Authority and seek reasons therein. In case he is dissatisfied with the decision of the Assessing Authority, he may invoke the writ jurisdiction. 2. In view thereof, the petitioner is at liberty to ask the Assessing Authority about the reasons for issuing notice under Section 153C(2) read with Section 153A of the Income Tax Act, but presently, the writ petition seems to be pre-mature and is hereby dismissed. 27.10.2014Aswal (Sudhanshu Dhulia, J.)