Indo Education And Services Foundation Through Director Shri Achal Choudhary S/O Tej Singh Choudhary vs. Central Circle 2 Bhopal Director General Of Income Tax

NEUTRAL CITATION NO. 2026:M

IN THE HIGH HON'BLE HON'B ON WR C INDO EDUCATION DIRE CENTRA …………………………… WR C INDORE EDUCATIO DIRE CENTRA …………………………… WR C INDO EDUCATION KNOWN AS INDO E THROUGH DIREC CENTRA …………………………… MPHC-IND:29715 1

H COURT OF MADHYA P AT INDORE BEFORE E SHRI JUSTICE ALPESH Y. KOGJE CHIEF JUSTICE & BLE SHRI JUSTICE VINAY SARAF N THE 22nd OF OCTOBER, 2026 RIT PETITION No. 41712 of 2026 CNR No.: MPHC020402382026 N AND SERVICES FOUNDATION THR CTOR SHRI ACHAL CHOUDHARY Versus AL CIRCLE 2 BHOPAL AND OTHERS …………………………………………………… AND RIT PETITION No. 41714 of 2026 CNR No.: MPHC020402412026 ON AND SERVICES FOUNDATION TH CTOR SHRI ACHAL CHOUDHARY Versus AL CIRCLE 2 BHOPAL AND OTHERS …………………………………………………… AND RIT PETITION No. 41716 of 2026 CNR No.: MPHC020402432026 N AND SERVICES FOUNDATION (ER EDUCATION AND SERVICE SOCIET CTOR SHRI ACHAL CHOUDHARY S/O SINGH CHOUDHAYR Versus AL CIRCLE 2 BHOPAL AND OTHERS …………………………………………………… WP-41712-2026 PRADESH E, ROUGH ITS S ………………...… HROUGH ITS S ………………...… RSTWHILE TY SAMITI) O SHRI TEJ S ………………...… Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

WR C INDO EDUCATIO DIRECTOR SH CENTRAL CIRCLE …………………………… WR C INDORE EDUCATIO KNOWN AS INDO E THROUGH DIREC CENTRA …………………………… WR C INDORE EDUCATIO DIRE CENTRAL CIRCLE …………………………… Appearance in all the Shri Ashish Go petitioner(s). MPHC-IND:29715 2

AND RIT PETITION No. 41717 of 2026 CNR No.: MPHC020402452026 ON AND SERVICES FOUNDATION TH HRI ACHAL CHOUDHARY S/O TEJ S CHOUDHARY Versus E 2 BHOPAL DIRECTOR GENERAL O TAX AND OTHERS …………………………………………………… AND RIT PETITION No. 41718 of 2026 CNR No.: MPHC020402472026 ON AND SERVICES FOUNDATION (E EDUCATION AND SERVICE SOCIET CTOR SHRI ACHAL CHOUDHARY S/O SINGH Versus AL CIRCLE 2 BHOPAL AND OTHERS …………………………………………………… AND RIT PETITION No. 41719 of 2026 CNR No.: MPHC020402492026 ON AND SERVICES FOUNDATION TH CTOR SHRI ACHAL CHOUDHARY Versus E 2 BHOPAL DIRECTOR GENERAL O TAX AND OTHERS …………………………………………………… e petitions: oyal and Shri Pranav Shukla - Advo WP-41712-2026 HROUGH SINGH OF INCOME ………………...… ERSTWHILE TY SAMITI) O SHRI TEJ S ………………...… HROUGH ITS OF INCOME ………………...… ocates for the Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

Mr. Harsh Par respondents on advance …………………………… Per: Justice Vinay Sar

This order w 41714/2026, 41716/20 issue involved in all the were heard analogousl Writ Petition No. 41712

2) The assess by jurisdictional office (hereinafter for short re has escaped from asse making the reassessme Year 2023-24.

3) Before issu cause notice was issue 2023-24 referring the s the IT Act, whereby th the survey and the state MPHC-IND:29715 3

rashar and Ms. Yashika Bondwal – A e notice. …………………………………………………… ORDER raf ill govern disposal of Writ Petition Nos 26, 41717/2026, 41718/2026 and 4171 e aforesaid Writ Petitions are similitude ly. For the sake of convenience, facts a 2/2016. see has challenged the notice dated 03/0 er under Section 148 of the Income T eferred to as, ‘IT Act’) upon the allegatio essment, requiring the reply from the a nt under Section 147 of the IT Act for th uance of notice under Section 148 of the I ed under Section 148A(b) of the IT Ac urvey conducted on 21/12/2023 under Se he documents, files and loose papers imp ements were recorded. WP-41712-2026 Advocates for ………………...… s. 41712/2026, 9/2026 as the and arguments are taken from 04/2025 issued Tax Act, 1961 on that income assessee before he Assessment IT Act, a show ct for the A.Y. ection 133A of ounded during Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

4) The assess under Section 148A(b) by the assessee the p specified authority for Principal Commissione under Section 151 of t survey and in accorda 2(ii) to Section 148 of I

5) Thereafter, under Section 148A(d reassessment and issua 03/04/2025 impugned assessee. The assessee Section 148A(d) of the petition with a further Act as unconstitution challenged the action o 133A of the IT Act on 2

6) Heard Mr. the question of admissi MPHC-IND:29715 4

see submitted his reply to the show cause of the IT Act and after considering the r proposal for reassessment was submitt r approval under Section 151 of the IT er of Income Tax (Central), Bhopal acco the IT Act on 02/04/2025 after relying ance with the deemed information as pe IT Act. , the Assessing Officer passed the order d) of the IT Act holding that the c ance of notice under Section 148 and con notice under Section 148 has been has impugned the notice as well as orde e IT Act and all the consequential proce relief to declare Explanation 2(ii) to Sec nal or alternatively read down. The of the Revenue in conducting the survey 21/12/2023. . Ashish Goyal and Mr. Pranav Shukla, on. WP-41712-2026 e notice issued eply submitted ted before the T Act and the orded approval the records of er Explanation on 03/04/2025 ase is fit for nsequently, on issued to the er passed under eedings in this ction 148 of IT assessee also under Section Advocates on Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

7) Mr. Goya named Indo Education conversion of Indo E impugned notice under was indulged in the Institutions. In the yea Before conversion a su 133A(1) of the IT Act Educational Institution Groups.

8) The survey during the survey proce files were impounded a were recorded. Thereaf 148A(b) for A.Y. 2023 was already converte registration of Compa Department vide comm

9) The coun Section 148A(b) was i MPHC-IND:29715 5

al submits that the petitioner is registe n and Services Foundation and registere Education and Services Society Samiti Section 148 of the IT Act has been issue educational activities and operating th ar 2023, the Society was converted into urvey was carried out by the Revenue t, which was commenced on 21/12/2023 ns and Premises associated with the Ind y was carried out at various premises of th eedings various documents, books of acc and statements of responsible Directors fter, on 22/03/2025 a notice was issued 3-24 in the name of the Society, where ed into a registered Company and any had already been served to the munication dated 10/05/2023. nsel for the petitioner submits that the ssued to an entity, which has ceased to WP-41712-2026 ered Company ed pursuant to to whom the ed. The Society he Educational o a Company. under Section 3 in respect of dore and Indo he Society and count and other of the Society under Section eas the Society intimation of Income Tax e notice under exist and thus, Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

the proceedings initiate and invalid. He submit Company, no notice co

10) He furthe 148 of the IT Act has b not an entity in existenc action of the Revenue h

11) He relied matter of Principal Co Suzuki India Ltd. rep the Supreme Court wh order subsequent in t substantive illegality an Section 292B. He refer reads as under: “33. In the p officer was ceased to e amalgamatio name. The fundamentall amalgamatin MPHC-IND:29715 6

ed on the basis of the said notice are ill ts that once the Society is converted int uld be issued in the name of the erstwhile er submits that even the impugned notice been issued in the name of erstwhile Soc ce and the same is a substantive illegality has been vitiated due to the aforesaid subs on the judgment delivered by the Suprem ommissioner of Income Tax, New Delh ported in [2019] 107 taxmann.com 375 hile dealing with the issue of passing of the name of non-existing entity held nd not a procedural violation of nature rred the following paragraphs of the jud present case, despite the fact that the informed of the amalgamating compan exist as a result of the approved sc on, the jurisdictional notice was issued o basis on which jurisdiction was invo ly at odds with the legal principle ng entity ceases to exist upon the approve WP-41712-2026 legal, incorrect to a registered e Society. e under Section ciety, which is y and the whole stantial defect. me Court in the hi Vs. Maruti (SC), wherein an assessment that this is a adverted to in dgment, which assessing ny having cheme of only in its oked was that the ed scheme Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

of amalgam appellant in against law. judgment of dismissed th (supra) on Enfotainmen while dismiss In doing so, Enfotainmen 34. We find n which the co certainty in this Court in in our view b relates to A uncertainty a a significan requirement are conduct expectation o from those pr

The counsel where assessee Compa lost its existence and a MPHC-IND:29715 7

ation. Participation in the proceeding the circumstances cannot operate as an This position now holds the field in vi a co-ordinate Bench of two learned judg he appeal of the Revenue in Spice Enfo 2 November 2017. The decision t has been followed in the case of the re sing the Special Leave Petition for AY 20 this Court has relied on the decision t (supra). no reason to take a different view. There ourt must abide by in promoting the i tax litigation. The view which has been n relation to the respondent for AY 2011 be adopted in respect of the present app AY 2012-13. Not doing so will only and displacement of settled expectations nt value which must attach to obser of consistency and certainty. Individu ted and business decisions are mad of consistency, uniformity and certainty. T rinciples is neither expedient nor desirab further submits that the Supreme Court any amalgamated with the another Com assessment order passed subsequently in WP-41712-2026 gs by the n estoppel iew of the ges which fotainment in Spice espondent 011-2012. n in Spice is a value nterest of n taken by 1-12 must, eal which result in . There is rving the ual affairs de in the To detract ble. t has held that mpany, thereby n the name of Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

said non-existing entity aside.

12) He submi issued in the name of a been passed in respect has also been issued to Section 148 of the IT A

13) The coun under Section 148A(d 2(ii) to Section 148 of deemed information su the supporting material and called upon the ass is not a fit case for issu information, documen escapement of income Department and in th Assessing Officer can therefore, the issuance mere formality and co MPHC-IND:29715 8

y would be without jurisdiction and is l its that notice under Section 148A(b) of t a non-existing entity, order under Sectio of a non-existing entity and notice unde a non-existing entity, therefore, the notic Act is nullity and liable to be quashed. sel further submits that at the time of pas ), the Assessing Officer relied upon th the IT Act, treating the mere conduct of uggesting escapement of income and with l and information issued notice under Se sessee to file the reply. He submits that th uance of notice under Section 148A(b) a nt or material having any nexus with for the relevant assessment year is avai he absence of supplying the copy of nnot expect from the noticee to sub of notice under Section 148A(b) of the onsequently, the order passed under Se WP-41712-2026 liable to be set the IT Act was on 148A(d) has er Section 148 ce issued under ssing the order he Explanation f the survey as hout supplying ection 148A(b) he instant case and no specific h the alleged ilable with the the same, the mit its reply, e IT Act was a ection 148A(d) Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

without identifying any be quashed.

14) He furthe Assessing Officer on th absence of the sufficien of the IT Act. He relie the matter of Union o taxmann.com 70 (SC) “101.Under comply with notice; and ( forms the bas relevant mate 3 SCC PART notices were requirement o to the assesse only have bee the relevant m deemed notice

The counsel with the requirement MPHC-IND:29715 9

y specific information, document or mate er submits that the recording of the satis he basis of the material available is essen nt material, no notice could be issued und ed on the judgment delivered by the Sup of India Vs. Rajeev Bansal reported , wherein the Supreme Court has observe Section 148A(b), the assessing office two requirements: (i) issuance of a sh (ii) supply of all the relevant informati sis of the show cause notice. The supp erial and information allows the assessee T F respond to the show cause notice. Th e effectively incomplete because th of supplying the relevant material or inf es was not fulfilled. The second requirem en fulfilled by the Revenue by an actual material or information that formed the ba e.” submits that Assessing Officer has fail enumerated by the Supreme Court in WP-41712-2026 erial is liable to sfaction of the ntial and in the der Section 148 preme Court in in [2024] 167 ed as under: er has to how cause ion which ply of the to (1992) he deemed he other formation ment could supply of asis of the led to comply the aforesaid Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

judgment and therefore be quashed.

15) The coun to a particular assessm even in the survey co papers were impound relatable to the A.Y. 20

16) He furthe a particular documen representing income es mandatory and only by fiction cannot be con prescribed under Sectio applied in Explanation and liable to be struck d legality and constitutio violative of Article 14 o

17) The coun issued to the assessee a The counsel prays for q MPHC-IND:29715 10

e, proceedings initiated by the Departmen nsel further submits that foundational ma ment year have not been supplied to the onducted on 21/12/2023 certain docume ed and statements were recorded ther 023-24. er submits that the requirement to disclose nt, transaction, entry or statement scaping assessment for the relevant asse y virtue of Explanation 2(ii) to Section 14 strued as dispensing with the mandato on 148A. He submits that the deeming fi n 2(ii) to Section 148 and the same is un down. He submits that the petitioner has onality of Explanation 2(ii) to Section of the Constitution of India. nsel further submits that the different noti and the assessee has been harassed by th quashment of the notice issued under Sec WP-41712-2026 nt are liable to aterial relatable e assessee and ents and loose rein, were not e the details of of allegedly ssment year is 8, the deeming ory safeguards iction has been nconstitutional challenged the 148, which is ices have been he Department. ction 148A(b), Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

order passed under Sec the IT Act with all s Explanation 2(ii) to Sec

18) The coun copy opposed the pet conducted validly unde number of loose pape survey. He submits tha during survey and af Assessing Officer form assessment and therefor the IT Act.

19) He subm was issued by the Ass reply against the propo after affording opportu 148A(d) was passed by Section 151 was also thereafter, the order w issued under Section 14 MPHC-IND:29715 11

ction 148A(d) and notice issued under S subsequent proceedings. He prays for ction 148 as unconstitutional. nsel appearing on behalf of the Revenu tition on various grounds inter alia th er Section 133A of the IT Act by the Rev ers and material documents were impo at the statement of the relevant persons fter examining the documents and the med a view that the assessee has escaped re, it is a fit case for reassessment under mits that the show cause notice under Se sessing Officer calling upon the assessee osed reassessment of escaped income. H unity of hearing to the assessee, an order y the Assessing Officer and before that a o accorded by the specific authority o as passed under Section 148A(d) and n 48 of the IT Act on 03.04.2025. WP-41712-2026 Section 148 of declaring the ue on advance he survey was venue and large ounded during were recorded e material the d income from Section 148 of ection 148A(b) e to submit its He submits that under Section approval under on 02/04/2025, otice has been Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

20) The couns available before the A facie that this is a fit c the notice under Section by the Assessing Offic mere dumb documents been duly established.

21) He subm erstwhile Society, the assessee, which had fi petitioner Company ha erstwhile Society has b

22) He submi the matter of Maruti petitioner as in the said which was not in exis proceedings are still pe the reassessment procee

23) He submi these objections befor MPHC-IND:29715 12

sel for the Revenue submits that sufficien Assessing Officer for reaching to the con ase for reassessment in respect of escape n 148 of the IT Act has been issued after cer. The documents impounded during su and their authorship, ownership and aut mits that as the assessment was subm notice of reassessment can be issued filed the return for the relevant assessm as been permitted to defend the erstwhile een converted into a Company. its that the judgment delivered by the Sup i Suzuki India Ltd. (Supra) is not h d judgment the assessment was passed ag stence, whereas in the case in hand, the ending and the petitioner Company is p eding. its that the petitioner is having opportun re the Assessing Officer and as the re WP-41712-2026 nt materials are nclusion prima ed income and being satisfied urvey were not thenticity have mitted by the d only to the ment year. The Society as the preme Court in helpful to the ainst an entity, e reassessment participating in nity to raise all eassessment is Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

required to be comple petition has been filed proceeding so that with be completed.

24) He submi Vs. Principal Comm taxmann.com 38 (SC) its intermediate stage reason to warrant inter 227 of the Constitutio extracted as under: “8. Thus, the not even bee Court should Moreover it i can be axiom the jurisdictio Section 148A contending th exercised. By distinction be within jurisdi has been prov MPHC-IND:29715 13

eted within the time limit prescribed, an d with an ulterior motive to delay the hin the time limit the reassessment procee its that the Supreme Court in the matter o missioner of Income Tax reported in has held that when the reassessment proc and not concluded by statutory authorit rference in exercise of jurisdiction under on of India. Relevant paragraphs of the consistent view is that where the proceed n concluded by the statutory authority, d not interfere at such a pre-matu is not a case where from bare reading of matically held that the authority has clutc on not vested in it. The correctness of or A(d) is being challenged on the factua hat jurisdiction though vested has been y now it is well settled that there etween jurisdictional error and error of iction. For rectification of errors statutor vided. WP-41712-2026 nd the present e reassessment eding could not of Anshul Jain n [2022] 143 ceedings are at ty, there is no r Article 226 / judgment are dings have , the writ re stage. f notice it ched upon der under l premise n wrongly is vexed f law/fact ry remedy Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

25) He furthe Division Bench in Wr Private Limited Vs. D on 09/08/2023, wherein that the veracity and g of the Assessing Offic gone into while exerc under: “11. Pertinen genuineness Assessing Off has escaped exercising wr jurisdiction u ground of rel not considere

MPHC-IND:29715 14

ht of aforesaid settled proposition of law no reason to warrant interference by this the jurisdiction under Article 226/22 of India at this intermediate stage w initiated are yet to be concluded by a nce the writ petition stands dismissed.” r relied upon the judgment delivered by t rit Petition No. 15244 of 2023 (M/s. A Deputy Commissioner of Income Tax n the co-ordinate Bench in similar circu enuineness of the material / evidence fo cer suggesting reassessment proceeding cising writ jurisdiction. Relevant parag ntly, the question of going into the ver of material/evidence forming the opini fficer suggesting that income of petitioner assessment ought not to be gone in rit jurisdiction under Article 226 or su under Article 227 of the Constitution. liability and tenability of the evidence/m ed herein.” WP-41712-2026 w, we find s Court in 27 of the when the statutory the co-ordinate Amrit Homes and Another) umstances held orming opinion should not be graph reads as racity and on of the r/assessee nto while upervisory Thus the material is Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

26) He furthe Division Bench in Wri Union of India and O has held that at the st interference by the wri 148A(d) or the notic paragraphs are reads as “18. The main of this High aggregating t Years 2023-2 and 2025-26, assessment ye of argument, Financial Yea answered tha prejudice is petitioner can of the conside the writ cour 148A(d) of th order would b order passed MPHC-IND:29715 15

er relied on the judgment delivered by t it Petition No. 24681 of 2026 (Saurabh Others) on 08/09/2026, wherein the co-o age of pendency of the reassessment pr it Court is warranted in the order passed ce under Section 148 of the IT Act. s under: n and foremost reason for invoking the ju Court is that the entries of the unsecu to Rs.3,13,84,101/- relied upon relate to 24 and 2024-25, corresponding to AYs , and not to FY 2022-23 correspondin ear in question, i.e. AY 2023-24. During t the query regarding completion of asse ars 2023-24 and 2024-25 was raised, a at it is still ongoing. In such a situ going to be caused to the petitioner, n participate before the Assessing Office ered opinion that at this stage no interf rt is warranted in the order passed unde he Act, as all the grounds of challenge be available to the petitioner while challe d in reassessment proceedings conseque WP-41712-2026 the co-ordinate h Agrawal Vs. ordinate Bench roceedings, no under Section The relevant urisdiction red loans Financial s 2024-25 ng to the the course essment of and it was uation no and the er. We are ference by er section e to such enging the ent to the Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

notice issued arises in futur 19. The limi Constitution section 148A existence of t Act of 1961. E 148A vis-a-vi the Act, it is the examinati reassessment under the stat 20. The orde 148A(d) of suggesting t assessment w order passed observations under Section would remain reassessment to the prejudi Section 148 thereof.”

27) The coun ordinate Division Benc MPHC-IND:29715 16

under section 148 of the Act, 1961, if occ re. ited scope available under Article 22 of India to adjudicate an order pass (d) of the Act, 1961 would be confine the information only, in view of the sche Examining the scope of proceedings und is reassessment proceedings under sectio observed that by the very nature of pro ion would remain more exhaustive at the proceedings, with elaborate remedies tute to the assessee. er passed by the Assessing Officer unde the Act regarding existence of inf that income chargeable to tax has would otherwise remain subject to rea d under Section 148 of the Act. T of the assessing authority while passi n 148A(d) about merits of assessment o n subject to the order to be ultimately p proceedings under Section 148 and wou ice of rights and contentions of the asses as well as departmental remedies in nsel further relied upon the order pass ch on 05/08/2026 in Writ Petition No. 2 WP-41712-2026 casions so 26 of the sed under ed to the eme of the der section on 148 of oceedings, e stage of available er Section formation escaped ssessment Thus, any ing order of income passed in uld not be ssee under n respect ed by the co- 25484 of 2026 Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

(Anil Doriya Vs. Un Others), wherein the c Supreme Court in A reassessment proceedin assessee regarding the will have opportunity proceeding. The counse

28) Having h perusal of the documen out the survey and imp Officer issued show c intimating that the Ass respect of the escaped was specifically menti material, evidence and opportunity was grante no case for reassessmen

29) After ex Section 151 of the IT A order under Section 14 MPHC-IND:29715 17

nion of India Through Ministry of co-ordinate Bench after relying upon th Anshul Jain (Supra) declined to int ngs by holding that when a notice has bee commencement of reassessment procee y to raise all the grounds during the el for the Revenue prays for dismissal of t heard the learned counsel for the par nts available on record, it transpires that pounding the large number of documents, cause notice under Section 148A(b) to sessing Officer is intended to initiate re income for the A.Y. 2023-24 and in the oned that this notice has been issued o d documents impounded during the s ed to the assessee to satisfy the Assessin nt is made out. xamining the reply and obtaining perm Act from specified officer, the Assessing 48A(d), wherein he recorded satisfaction WP-41712-2026 Finance and he judgment of terfere in the en issued to the eding, assessee e reassessment the petition. rties and after t after carrying , the Assessing o the assessee eassessment in e said notice, it on the basis of survey and an ng Officer that mission under Officer passed n that there are Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

sufficient material and income for the A.Y. 20 reassessment and conse Act.

30) The main issued to the erstwhile raised by the petitioner is competent to deal wi the relevant assessmen issued in the name of th permitted by the Asses of the Society.

31) The judg Maruti Suzuki India L and is distinguishable o petitioner before the As

32) In so far, assessee along with th that the proceedings ha during survey under MPHC-IND:29715 18

d evidence available regarding the al 023-24 and therefore, this is a fit case fo equentially to issue notice under Section n contention of the petitioner is that the n e Society, which is not in existence. Thi before the Assessing Officer and the Ass ith this issue. The returns were filed by t nt year, therefore, the notices of reass he Society. However, the petitioner Com sing Officer to participate in the proceed gment delivered by Supreme Court in Ltd. (Supra) is in respect of the final ass on facts. However, this objection can be ssessing Officer. the supply of material, evidence and info he notice is concerned, in the notice it w ave been initiated on the basis of the mat Section 133A and therefore, sufficien WP-41712-2026 leged escaped for initiation of n 148 of the IT notice has been is issue can be sessing Officer the Society for sessment were mpany has been dings on behalf the matter of sessment order e raised by the ormation to the was mentioned terial collected nt information Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

regarding availability Officer to the noticee.

33) It is not a from considering the sufficiency of the mate if any observation is m any of the party.

34) In view o the reassessment proce by the Department. If the assessee may rais officer and this issue al

35) Though constitutional validity o specific facts have bee examining the constitut petitioner has not app 148A(b) was issued on the explanation and th was also passed by vir MPHC-IND:29715 19

of the evidence has been supplied by a case of no evidence, however, this Cou material and recording its observation erial as the reassessment proceedings are made by this Court on merits, the same of this Court, this case is not fit for inter eedings, which are mainly based on surv the material supplied to the assessee is se this objection before the jurisdictio lso cannot be considered at this stage. in this petition, the assessee has c of Explanation 2(ii) to Section 148 of the en pleaded in the petition, therefore, thi tional validity of Explanation 2(ii) to Se proached this Court promptly, notice 22/03/2025 considering the deemed info hereafter, on 03/04/2025 order under Se rtue of Explanation 2(ii) to Section 148 WP-41712-2026 the Assessing urt refrain itself in respect of underway and may prejudice rference during vey carried out not sufficient, onal Assessing challenged the e IT Act but no is Court is not ction 148. The under Section ormation as per ection 148A(d) . Notice under Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

Section 148 was also is deemed information p promptly by the petiti Section 148 and the s proceedings and theref of Explanation 2(ii) to S

36) Furtherm unconstitutional will n support have to be plea pleading and material th statutory provision cann by a survey under S Explanation 2(ii) to S availability of facts, w constitutional validity o challenged the provisi record by the petition validity of Explanation

37) In view o basis of the pleadings MPHC-IND:29715 20

ssued on the same day i.e. on 03/04/202 provision. Even then this petition has n oner to challenge the validity of Expla same has been filed at the fag end of fore, it is not a fit case to examine the co Section 148 of the IT Act. more, merely saying that a particular not do. At least prima facie acceptab aded to sustain the challenge. In the absen he challenge to the constitutional validity not be examined. The present reassessme Section 133A invoking the deeming Section 148. In the absence of proper we do not deem it proper to enter into th of Explanation 2(ii) to Section 148. The ion, however, no facts material could b ner to substantiate the challenge to the 2(ii) to Section 148 of the IT Act. of this Court, the present case is not a f s and material available to examine th WP-41712-2026 5 based on the not been filed anation 2(ii) to f reassessment onstitutionality r provision is ble grounds in nce of any such y of a statute or ent is triggered provisions of pleadings and he question of e petitioner has be brought on constitutional fit case on the he question of Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified NEUTRAL CITATION NO. 2026:M

constitutional validity open.

38) Conseque as there is no valid rea exercise of the jurisdict at this intermediate s concluded by the statut

39) Hence, a 41714/2026, 41716/20 dismissed. No order as

(ALPESH Y CHIEF JU Tej

MPHC-IND:29715 21

of the said provision, therefore, the sai ently, this Court is not inclined to entertai ason available to warrant interference by tion under Article 226 / 227 of the Consti stage, when the proceedings initiated ory authority. admission declined. The Writ Petitions 026, 41717/2026, 41718/2026 and 41 to costs. Y. KOGJE) USTICE (VINAY S JUDG WP-41712-2026 id issue is left in this petition, y this Court in itution of India are yet to be s 41712/2026, 1719/2026 are SARAF) GE Signed by: TEJPRAKASH VYAS Signing time: 2026-10-23 4:58:07 PM Signature Not Verified