Claim of Breach under Article 265 cannot be from a interlocutory order by Assessing Officer: Bombay HC

The Bombay High Court has ruled that a taxpayer cannot claim a breach of Article 265 of the Constitution based on an interlocutory or tentative order from an Assessing Officer. Article 265 mandates that no tax can be levied without the authority of law. The court clarified that a show-cause notice or a draft assessment order is not a final levy of tax but a preliminary step in the assessment process. The court held that since the taxpayer has the opportunity to object to the draft order and pursue further appeals, a constitutional breach cannot be alleged at this intermediate stage. The judgment prevents taxpayers from prematurely challenging assessment proceedings in a higher court, emphasizing that the legal process of assessment and appeals must be completed before a final tax liability is determined and can be challenged as unconstitutional.