https://www.taxtmi.com/caselaws?id=414790 The court dismissed the petition, emphasizing the need to exhaust statutory remedies under the Income Tax Act before seeking relief under Article 226. It found the reopening of the assessment justified due to tangible material indicating income escapement, rejecting the argument of a mere change of opinion. The alleged violation of natural justice principles regarding an adjournment request was deemed an irregularity not warranting setting aside the reassessment order. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 17 Nov 2021 08:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414790 The court dismissed the petition, emphasizing the need to exhaust statutory remedies under the Income Tax Act before seeking relief under Article 226. It found the reopening of the assessment justified due to tangible material indicating income escapement, rejecting the argument of a mere change of opinion. The alleged violation of natural justice principles regarding an adjournment request was deemed an irregularity not warranting setting aside the reassessment order. Case-Laws Income Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414790