Jurisdictional objections to reassessment notices must be decided first before further action on interim relief.

The writ petition was disposed of with a direction that the appellate authority first decide the jurisdictional objections raised against the notices and orders issued under Sections 148A(b), 148A(d) and 148 of the Income-tax Act, 1961, and then consider the interim relief application expeditiously. The Court did not decide the merits of the reassessment challenge at this stage and instead required the threshold jurisdictional issues to be addressed before further action.

---

---

Outcome: The writ petition was disposed of with a direction to the appellate authority to first decide the jurisdictional issues raised against the notices and orders under Sections 148A(b), 148A(d) and 148 of the Income-tax Act, 1961, and to consider the interim relief application expeditiously.

---