https://www.taxtmi.com/caselaws?id=336233 The dominant issue was whether writ petitions challenging reassessment notices could be dismissed at the threshold. The SC held that the HC's approach was contrary to the binding principle in Calcutta Discount Co. Ltd., which recognises maintainability of a writ challenge where jurisdictional conditions for reopening are alleged to be absent, and does not warrant summary dismissal merely because alternate proceedings may exist. Consequently, the impugned HC judgments were set aside and the matters were remitted to the respective HCs to decide the writ petitions on merits, without any SC findings on the validity of reopening; interim stay of reassessment was granted. en-us Thu, 08 Dec 2016 00:00:00 +0530 Mon, 12 Jan 2026 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336233 The dominant issue was whether writ petitions challenging reassessment notices could be dismissed at the threshold. The SC held that the HC's approach was contrary to the binding principle in Calcutta Discount Co. Ltd., which recognises maintainability of a writ challenge where jurisdictional conditions for reopening are alleged to be absent, and does not warrant summary dismissal merely because alternate proceedings may exist. Consequently, the impugned HC judgments were set aside and the matters were remitted to the respective HCs to decide the writ petitions on merits, without any SC findings on the validity of reopening; interim stay of reassessment was granted. Case-Laws Income Tax Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336233