https://www.taxtmi.com/caselaws?id=374230 The Supreme Court treated the writ challenge to a reopening notice under Section 148 as inappropriate where the connected issue on the applicability of Section 115BBC was already pending before the appellate authority for another assessment year. Because any finding on whether income had escaped assessment could affect that pending dispute, the High Court was justified in declining writ interference and leaving the assessee to pursue remedies in accordance with law. At the same time, the Court protected the assessee from recovery consequences by extending interim protection on completion of the reassessment and preserved liberty to challenge the reopening notice in appropriate proceedings. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 29 Jan 2019 07:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374230 The Supreme Court treated the writ challenge to a reopening notice under Section 148 as inappropriate where the connected issue on the applicability of Section 115BBC was already pending before the appellate authority for another assessment year. Because any finding on whether income had escaped assessment could affect that pending dispute, the High Court was justified in declining writ interference and leaving the assessee to pursue remedies in accordance with law. At the same time, the Court protected the assessee from recovery consequences by extending interim protection on completion of the reassessment and preserved liberty to challenge the reopening notice in appropriate proceedings. Case-Laws Income Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374230