https://www.taxtmi.com/caselaws?id=18321 The court dismissed the writ petition challenging notices under sections 148 and 142 of the Income-tax Act for various assessment years, emphasizing that the High Court's jurisdiction under article 226 does not override the Assessing Officer's authority to address contentions, including limitation issues. The court found the petitioner's delay in filing the petition after completion of reassessment proceedings rendered it not maintainable, with statutory remedies available for challenging reassessment. It held that reassessment based on a land acquisition court order was valid under section 150(1) of the Act, ultimately deeming the notices legal and valid without awarding costs. en-us Fri, 24 May 1996 00:00:00 +0530 Wed, 30 Sep 2009 11:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18321 The court dismissed the writ petition challenging notices under sections 148 and 142 of the Income-tax Act for various assessment years, emphasizing that the High Court's jurisdiction under article 226 does not override the Assessing Officer's authority to address contentions, including limitation issues. The court found the petitioner's delay in filing the petition after completion of reassessment proceedings rendered it not maintainable, with statutory remedies available for challenging reassessment. It held that reassessment based on a land acquisition court order was valid under section 150(1) of the Act, ultimately deeming the notices legal and valid without awarding costs. Case-Laws Income Tax Fri, 24 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18321