https://www.taxtmi.com/caselaws?id=326924 The High Court dismissed the petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2008-09. The Court held that the petitioner's participation in the assessment proceedings and the availability of an alternative remedy under the Act precluded the exercise of extraordinary jurisdiction under Article 226. Despite the petitioner's arguments and objections, the Court found their actions indicated participation, disentitling them from relief. The Court emphasized the Assessing Officer's power to issue reopening notices under specific conditions and dismissed the petition, allowing a limited stay for compliance. en-us Wed, 20 Apr 2016 00:00:00 +0530 Fri, 13 May 2016 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326924 The High Court dismissed the petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2008-09. The Court held that the petitioner's participation in the assessment proceedings and the availability of an alternative remedy under the Act precluded the exercise of extraordinary jurisdiction under Article 226. Despite the petitioner's arguments and objections, the Court found their actions indicated participation, disentitling them from relief. The Court emphasized the Assessing Officer's power to issue reopening notices under specific conditions and dismissed the petition, allowing a limited stay for compliance. Case-Laws Income Tax Wed, 20 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326924