Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack of sufficient time for response and the initiation of multiple proceedings for the same period and issue. The High court considered the maintainability of the writ petition, emphasizing the importance of adhering to statutory remedies and precedents regarding writ jurisdiction. Ultimately, the court dismissed the petition, highlighting the availability of alternative remedies under the Income Tax Act, 1961, and refrained from making observations on the merits of the case.
Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack of sufficient time for response and the initiation of multiple proceedings for the same period and issue. The High court considered the maintainability of the writ petition, emphasizing the importance of adhering to statutory remedies and precedents regarding writ jurisdiction. Ultimately, the court dismissed the petition, highlighting the availability of alternative remedies under the Income Tax Act, 1961, and refrained from making observations on the merits of the case.
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