https://www.taxtmi.com/caselaws?id=252735 The court dismissed the appeal, upholding the jurisdiction of the notice issued under Section 148 of the Income-tax Act, 1961. It found the reassessment proceedings valid, emphasizing the substantial evidence supporting the reassessment. The court held that the Assessing Officer had complied with procedural requirements and that the reasons for reopening the assessment were adequate. Additionally, the court ruled that the appellant should pursue statutory appeal remedies instead of invoking writ jurisdiction under Article 226 of the Constitution of India. en-us Tue, 29 Apr 2014 00:00:00 +0530 Thu, 19 Mar 2026 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252735 The court dismissed the appeal, upholding the jurisdiction of the notice issued under Section 148 of the Income-tax Act, 1961. It found the reassessment proceedings valid, emphasizing the substantial evidence supporting the reassessment. The court held that the Assessing Officer had complied with procedural requirements and that the reasons for reopening the assessment were adequate. Additionally, the court ruled that the appellant should pursue statutory appeal remedies instead of invoking writ jurisdiction under Article 226 of the Constitution of India. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252735