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HC dismissed writ petitions challenging tax reassessment order. The AO had initially issued an order with procedural defects, which were subsequently cured through a digitally signed letter with computer-generated DIN. The court found no jurisdictional error in the assessment proceedings, noting that relevant documents were provided to the petitioner and sufficient opportunity was given to substantiate undisclosed sales. The court granted liberty to pursue statutory appellate remedies, effectively upholding the revenue department's assessment order without interfering with the underlying tax proceedings.
HC dismissed writ petitions challenging tax reassessment order. The AO had initially issued an order with procedural defects, which were subsequently cured through a digitally signed letter with computer-generated DIN. The court found no jurisdictional error in the assessment proceedings, noting that relevant documents were provided to the petitioner and sufficient opportunity was given to substantiate undisclosed sales. The court granted liberty to pursue statutory appellate remedies, effectively upholding the revenue department's assessment order without interfering with the underlying tax proceedings.
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