Gujarat HC refuses to entertain Sec 148 Writ-Petition when applicant was being assessed to tax at Orissa

In this case, the matter of challenge is the legality and validity of the notice issued by the ITO, Ward 1(1), Cuttack (State of Orissa) under Section 148 of the Income Tax Act, 1961 (for short, “the Act, 1961”) seeking to reopen the assessment for the A. Y. 2015-16 under Section 147 of the Act, 1961.

In this case, the only question of consideration was whether Gujarat High Court should entertain this writ application or relegate the writ applicant to file an appropriate writ application in the High Court of Orissa at Cuttack.

Gujarat High Court

Thus, just because a notice under Section 143(2) of the Act, 1961 came to be issued to the writ applicant at his residential address at Ahmedabad, State of Gujarat, by itself, will not confer jurisdiction to this High Court, more particularly, when the writ applicant is being assessed to tax consistently at Cuttack. The writ applicant has a PAN card at such place. The impugned notice under Section 148 of the Act, 1961 was also issued at Cuttack. The return of income for the A. Y. 2015-16 was also filed at Cuttack. The final assessment order dated 29th December 2017 for the A. Y. 2015-16 was also passed at Cuttack.

In such circumstances referred to above, we are of the view that we should not entertain this writ application and relegate the writ applicant to file an appropriate writ application before the High Court of Orrissa at Cuttack.