https://www.taxtmi.com/caselaws?id=340735 The court upheld the validity of the notice and rejected the petitioner's challenges to the reassessment of income tax for the years 2009-10 and 2010-2011. The court found the reasons provided for reassessment, based on under-invoicing allegations related to illegal mining activities, to be sufficient and within the time limit allowed under the Income Tax Act. The court emphasized that the sufficiency of material relied upon by the authorities for reassessment was not subject to review in a writ proceeding. Ultimately, the court concluded that the reassessment proceedings were justified and dismissed the petitions, stating that fact-finding was beyond its jurisdiction. en-us Fri, 16 Dec 2016 00:00:00 +0530 Sat, 25 Mar 2017 09:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340735 The court upheld the validity of the notice and rejected the petitioner's challenges to the reassessment of income tax for the years 2009-10 and 2010-2011. The court found the reasons provided for reassessment, based on under-invoicing allegations related to illegal mining activities, to be sufficient and within the time limit allowed under the Income Tax Act. The court emphasized that the sufficiency of material relied upon by the authorities for reassessment was not subject to review in a writ proceeding. Ultimately, the court concluded that the reassessment proceedings were justified and dismissed the petitions, stating that fact-finding was beyond its jurisdiction. Case-Laws Income Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340735