https://www.taxtmi.com/caselaws?id=219769 The Court disposed of the writ petition challenging the notice for reopening assessment for the assessment year 1999-2000 under Article 226 of the Income Tax Act. The Court emphasized the importance of providing reasons for issuing notices and allowing the assessee to file objections. It clarified that the assessing officer's order dealing with objections need not be reviewed in every case challenging a Section 147 notice. The Court highlighted the discretionary nature of writ jurisdiction and suggested that the issue of whether the petitioner was afforded a reasonable opportunity could be addressed during the pending appeal before the CIT(Appeals). The rights and contentions of the parties were preserved for further proceedings. en-us Mon, 10 Dec 2012 00:00:00 +0530 Wed, 26 Dec 2012 09:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219769 The Court disposed of the writ petition challenging the notice for reopening assessment for the assessment year 1999-2000 under Article 226 of the Income Tax Act. The Court emphasized the importance of providing reasons for issuing notices and allowing the assessee to file objections. It clarified that the assessing officer's order dealing with objections need not be reviewed in every case challenging a Section 147 notice. The Court highlighted the discretionary nature of writ jurisdiction and suggested that the issue of whether the petitioner was afforded a reasonable opportunity could be addressed during the pending appeal before the CIT(Appeals). The rights and contentions of the parties were preserved for further proceedings. Case-Laws Income Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219769