https://www.taxtmi.com/caselaws?id=411306 The High Court dismissed the petitioner's challenge to a notice under Section 148 of the Income Tax Act, 1961. The Court found the petitioner's objections impermissible as they simultaneously challenged the notice through a writ petition and before the Assistant Commissioner. The Court deemed the petitioner's jurisdictional fact error contention as prima facie untenable and emphasized the necessity for raising objections before the Assessing Officer. The petitioner was directed to address concerns before the Assistant Commissioner, with the option for further legal recourse if adverse findings are made. The writ petition was disposed of without costs, with the interim order vacated. en-us Tue, 17 Aug 2021 00:00:00 +0530 Fri, 24 Dec 2021 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411306 The High Court dismissed the petitioner's challenge to a notice under Section 148 of the Income Tax Act, 1961. The Court found the petitioner's objections impermissible as they simultaneously challenged the notice through a writ petition and before the Assistant Commissioner. The Court deemed the petitioner's jurisdictional fact error contention as prima facie untenable and emphasized the necessity for raising objections before the Assessing Officer. The petitioner was directed to address concerns before the Assistant Commissioner, with the option for further legal recourse if adverse findings are made. The writ petition was disposed of without costs, with the interim order vacated. Case-Laws Income Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411306