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    <title>2019 (11) TMI 760 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the petition challenging the Assessing Officer&#039;s order and the reopening of assessment proceedings under Section 147/148 of the Act. It held that the petitioner must participate in the reassessment process, comply with investigation notices, and cannot approach the High Court under Article 226 during ongoing proceedings due to non-provision of documents. The Court emphasized that grievances should be raised before the Appellate Forum to avoid delays in completing assessments within the statutory time limit.</description>
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      <description>The Court dismissed the petition challenging the Assessing Officer&#039;s order and the reopening of assessment proceedings under Section 147/148 of the Act. It held that the petitioner must participate in the reassessment process, comply with investigation notices, and cannot approach the High Court under Article 226 during ongoing proceedings due to non-provision of documents. The Court emphasized that grievances should be raised before the Appellate Forum to avoid delays in completing assessments within the statutory time limit.</description>
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