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out and opportunity of being heard be given to the taxpayer before initiating proceedings
under Section 148/147 of the Act.
ii. The supervisory authorities are hereby advised to keep an effective supervision so as to insure
that all extant Instructions/Guidelines/Circulars/SOPs are duly followed by the Assessing
Officers in their charge.
nd
Instruction no F.No. 299/10/2022-Dir (lnv. III) dated 22 August, 2022.”
26. Alternative Remedy not an absolute Bar to Entertain Writ Petition as Jurisdictional Issue
goes to root of the Matter:
( . VISHAL PORWAL vs CENTRAL BOARD OF DIRECT TAXES AND OTHERS [WP no 6599 of
2023 dt 17/4/2023 ]; 8 8 % ) ! .
& #+' * . ( ! / + R 1 :
# . ! + .

% % . & ! Red Chilli International Sales
Vs. Income Tax Officer & Anr [2023] 452 ITR 222 (SC) 1 & /
& " . & % + . R % ! ! < +
=$= : ! 1 : & & & % " 1
1 < & ! " . 8 %
) " % 1 & 1 ! " 1 . " !
27. In the case of Red Chilli International Sales Vs. Income-tax Officer [2023] 146 taxmann.com
224 (SC)

+ ; ? ! " #+' * + &
@ 1 1 " & #+' * + % 1
1 " 1 # + % &
#+' * % 1 # % & ?
#+' * 8 % ) !& %
1 & % " 1 )
. & ;! % . . 8 % ) / .
@ + ==RI== . ) ! % 1 1
8 & ! ) & " . & % + %
! ! < + =$= : ! . @ & ; .
. # 1 : & & .
" ! 8 % ) !& % 1 & 1 !
" 1 . " ! 1 G
27. Order Passed u/s. 148A(d) without considering Reply of Assessee:;
+ MAJESTIC HANDICRAFT PRIVATE LIMITED VS DEPUTY COMMISSIONER OF INCOME(Delhi HC )
8 A 8 % ) & #+' * . ( ! /
+ R 1 & without considering the reply . % F
1 . "
India Cements Ltd. Vs. Deputy Commissioner of Income-tax [2023] 148 taxmann.com 206
(Madras)
+ % EF ? % 1 !&
#' * =,;-;=$== + ? & 1 ! - ;-;== 1 1
1 % " " & #+' * "
!
( 1 & & . : % . %
1 !& ! #+' *
: & " . ! ! & " !& %

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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons