https://www.taxtmi.com/caselaws?id=20253 Writ jurisdiction is ordinarily not exercised to quash a reassessment notice when the assessee can raise objections before the income-tax authorities and the dispute turns on factual issues. Reassessment may proceed where there is material giving rise to a reason to believe that income has escaped assessment and the alleged failure concerns full and true disclosure of material facts. Here, questions about the assessee's accounting method for protested bills and accrued interest required factual proof and could not be resolved on writ review. The reassessment notice was therefore not quashed, and the objections were left to be decided in the statutory assessment process. en-us Tue, 07 Sep 1993 00:00:00 +0530 Thu, 12 Nov 2009 17:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20253 Writ jurisdiction is ordinarily not exercised to quash a reassessment notice when the assessee can raise objections before the income-tax authorities and the dispute turns on factual issues. Reassessment may proceed where there is material giving rise to a reason to believe that income has escaped assessment and the alleged failure concerns full and true disclosure of material facts. Here, questions about the assessee's accounting method for protested bills and accrued interest required factual proof and could not be resolved on writ review. The reassessment notice was therefore not quashed, and the objections were left to be decided in the statutory assessment process. Case-Laws Income Tax Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20253