https://www.taxtmi.com/caselaws?id=383107 A writ court will not require an Assessing Officer to decide objections to survey material in advance where reassessment under Section 148 of the Income-tax Act has already been initiated. The request for an advance ruling on the evidentiary value of the seized material was treated as premature, because doing so would pre-empt the reassessment process and interfere with the statutory discretion vested in the Assessing Officer. The prayer for an immediate direction to consider the objections first was rejected, no mandamus was issued, and the assessee was left to participate in the reassessment proceedings and file a comprehensive reply within the time granted. en-us Thu, 13 Jun 2019 00:00:00 +0530 Tue, 16 Jul 2019 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383107 A writ court will not require an Assessing Officer to decide objections to survey material in advance where reassessment under Section 148 of the Income-tax Act has already been initiated. The request for an advance ruling on the evidentiary value of the seized material was treated as premature, because doing so would pre-empt the reassessment process and interfere with the statutory discretion vested in the Assessing Officer. The prayer for an immediate direction to consider the objections first was rejected, no mandamus was issued, and the assessee was left to participate in the reassessment proceedings and file a comprehensive reply within the time granted. Case-Laws Income Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383107