Wtax/367/2023 Of Mubashir Mustafa Khan v. Principal Chief Commissioner Income Tax, And Another

Case :- WRIT TAX No. - 367 of 2023 Petitioner :- Mubashir Mustafa Khan Respondent :- Principal Chief Commissioner Income Tax, And Another Counsel for Petitioner :- Parv Agarwal Counsel for Respondent :- Gaurav Mahajan,Krishna Agarawal Hon'ble Ashwani Kumar Mishra,J.Hon'ble Vinod Diwakar,J. This petition has been filed challenging the notice issued to thepetitioner under section 148-A (d) of the Income Tax Act as also anotice issued under section 142 (1) of the Act of 1961. Thesenotices are challenged on the ground that assessee Late IqbalMustafa Khan is not the predecessor in interest of the petitionerand that the petitioner is neither his son nor the legal representativeand, therefore, service of notice upon the petitioner is withoutjurisdiction. Sri Krishna Agarwal, appearing for the department, submits thatorder of assessment has now been passed on 26.03.2023, againstwhich the person aggrieved has the remedy of filing appeal. It iscontended that in such circumstances, the writ petition is not liableto be entertained. Sri Krishna Agarwal further points out thatpetitioner's contention that he is not the legal representative and,therefore, the proceedings could not be continued against thedeceased assessee through the petitioner, has not been accepted bythe department, for which valid reasons have been accorded in theorder itself. It is further submitted that such issues of fact can stillbe gone into by the appellate court. We find substance in the objection taken on behalf of respondentsand since the petitioner has an efficacious alternative remedy of preferring appeal, therefore, we decline to interfere in the presentwrit petition and the same is consigned to records. All rights and contentions of the petitioner are left open foradjudication in the appropriate proceedings. Order Date :- 19.4.2023Shafique