Uttarakhand High Court
Through: Shri Sagar Kothari vs Union Of India on 7 September, 2022
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
Writ Petition (MS) No. 2141 of 2022
Vijay Kumar Gupta. ................Petitioner.
Through: Shri Sagar Kothari, learned counsel
for the petitioner.
-Versus-
Union of India
and others. .........Respondents.
Through: Shri S.C. Dumka, learned Standing
Counsel for the Union of India.
Shri Hari Mohan Bhatia, learned counsel for
the respondents no. 2 and 3.
Date of hearing and judgment : 07.09.2022
Shri Sanjaya Kumar Mishra, J.
1. Petitioner has approached this Court seeking following
reliefs:
"i. To issue a writ, order or direction in the nature of
Certiorari quashing the impugned show cause notice dated
09.03.2022 issued by respondent no. 3 (Annexure No. 1 to
this writ petition).
ii. To issue a writ, order or direction in the nature of
Certiorari quashing the impugned order dated 19.03.2022
passed by respondent no. 3 under Section 148 A (d) of the
Income Tax Act (Annexure No. 3 to this writ petition).
iii. To issue a writ, order or direction in the nature of
Certiorari quashing the impugned order dated 19.03.2022
issued by respondent no. 3 under Section 148 of the Income
Tax Act (Annexure No. 4 to this writ petition).
iv. To issue a writ, order or direction in the nature of
Certiorari calling the entire records and quashing the entire
proceedings arising out of impugned notice dated
19.03.2022 (Annexure No. 4 to this writ petition) issued
under Section 148 of the Income Tax Act against the
petitioner."
2. It is borne out from the records that firstly, the petitioner
has approached this Court for quashing of the show cause notice
issued to him and secondly, he has challenged the proceedings
under Section 148 of the Income Tax Act, 1961.
3. It is submitted by Shri Hari Mohan Bhatia, learned counsel
for the Revenue that the same proceedings were put to challenge
before the Division Bench of the Punjab and Haryana High Court
in CWP No. 10219 of 2022 (Anshul Jain Vs. Principal
Commissioner of Income Tax and another) and as per decision
dated 02.06.2022, the Division Bench of the Punjab and Haryana
High Court has come to the conclusion that in such matters, the
Court should not interfere. Thus, it is appropriate to take note of
the observations made by the Division Bench, which read as
under:
"Thus, the consistent view is that where the
proceedings have not even been concluded by the
statutory authority, the writ Court should not
interfere at such a pre-mature stage. Moreover it is
not a case where from bare reading of notice it can be
axiomatically held that the authority has clutched
upon the jurisdiction not vested in it. The
correctness of order under Section 148A (d) is being
challenged on the factual premise contending that
jurisdiction though vested has been wrongly
exercised. By now it is well settled that there is vexed
distinction between jurisdictional error and error of
law / fact within jurisdiction. For rectification of
errors statutory remedy has been provided.
In the light of aforesaid settled proposition of
law, we find that there is no reason to warrant
interference by this Court in exercise of the
jurisdiction under Article 226/227 of the
Constitution of India at this intermediate stage when
the proceedings initiated are yet to be concluded by a
statutory authority. Hence the writ petition is
dismissed."
4. That matter was carried to Hon'ble Supreme Court by Shri
Anshul Jain, petitioner therein, which was registered as Special
Leave to Appeal No. 14823 of 2022. The Hon'ble Supreme Court
did not consider it appropriate even to grant leave to appeal and
dismissed the same by virtue of order dated 02.09.2022.
5. In that view of the matter, this Court is of the opinion that
there is no merit in the writ petition. Hence, the writ petition is
dismissed. However, petitioner is at liberty to approach the
appropriate authority, who in turn, shall hear the petitioner and
pass appropriate orders, in accordance with law.
(Sanjaya Kumar Mishra, J.)
SKS
