https://www.taxtmi.com/caselaws?id=2132 The court held that the reassessment proceedings under Section 147 of the Income Tax Act were not barred by limitation and were within the permissible time frame. The court dismissed the writ petition, emphasizing the need to exhaust statutory remedies and the unsuitability of judicial review under Article 226 for resolving factual disputes. The petitioner was advised to pursue the statutory appeal process for any further relief. en-us Wed, 28 Feb 2007 00:00:00 +0530 Fri, 01 Aug 2008 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2132 The court held that the reassessment proceedings under Section 147 of the Income Tax Act were not barred by limitation and were within the permissible time frame. The court dismissed the writ petition, emphasizing the need to exhaust statutory remedies and the unsuitability of judicial review under Article 226 for resolving factual disputes. The petitioner was advised to pursue the statutory appeal process for any further relief. Case-Laws Income Tax Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2132