https://www.taxtmi.com/caselaws?id=294543 Reassessment notices under the Income-tax Act were not quashed merely because block assessment proceedings for the same period were pending or initiated; parallel proceedings were held not inherently barred where the reassessment rested on independent information and reasons, and interference at the notice stage was declined. The alleged denial of access to seized materials did not vitiate the proceedings, because the assessee was to be given inspection in accordance with law and was expected to first avail the statutory opportunity to file objections and participate in the reassessment process. No breach of natural justice warranting writ interference was found. en-us Fri, 14 Dec 2018 00:00:00 +0530 Tue, 20 Apr 2021 12:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294543 Reassessment notices under the Income-tax Act were not quashed merely because block assessment proceedings for the same period were pending or initiated; parallel proceedings were held not inherently barred where the reassessment rested on independent information and reasons, and interference at the notice stage was declined. The alleged denial of access to seized materials did not vitiate the proceedings, because the assessee was to be given inspection in accordance with law and was expected to first avail the statutory opportunity to file objections and participate in the reassessment process. No breach of natural justice warranting writ interference was found. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294543