https://www.taxtmi.com/caselaws?id=339644 The Court dismissed the writ petition challenging the validity of reassessment proceedings under Section 147/143(3) of the Income Tax Act, 1961. The petitioner's claims of lack of proper hearing opportunity and prevention from producing records in earlier assessment proceedings were not deemed sufficient for the Court to intervene. It was emphasized that such issues could be addressed through existing appellate remedies, and the Court found no special circumstances warranting its intervention. The reassessment notice was withdrawn with liberty for the petitioner to raise contentions before the revenue authority, leading to further proceedings. en-us Tue, 21 Feb 2017 00:00:00 +0530 Sat, 04 Mar 2017 13:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339644 The Court dismissed the writ petition challenging the validity of reassessment proceedings under Section 147/143(3) of the Income Tax Act, 1961. The petitioner's claims of lack of proper hearing opportunity and prevention from producing records in earlier assessment proceedings were not deemed sufficient for the Court to intervene. It was emphasized that such issues could be addressed through existing appellate remedies, and the Court found no special circumstances warranting its intervention. The reassessment notice was withdrawn with liberty for the petitioner to raise contentions before the revenue authority, leading to further proceedings. Case-Laws Income Tax Tue, 21 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339644