https://www.taxtmi.com/caselaws?id=420747 The court dismissed the writ petition challenging the assessment order under Section 147 read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2013-2014. The court found that the petitioner sought to challenge the order on merit, bypassing the statutory appeal under Section 246A. As there was no statutory bar, the court declined to entertain the petition, emphasizing that all issues could be addressed through the appellate authority, and interfering with the assessment order on merit was not within its jurisdiction. en-us Mon, 07 Mar 2022 00:00:00 +0530 Fri, 08 Apr 2022 21:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420747 The court dismissed the writ petition challenging the assessment order under Section 147 read with Section 144 of the Income Tax Act, 1961 for Assessment Year 2013-2014. The court found that the petitioner sought to challenge the order on merit, bypassing the statutory appeal under Section 246A. As there was no statutory bar, the court declined to entertain the petition, emphasizing that all issues could be addressed through the appellate authority, and interfering with the assessment order on merit was not within its jurisdiction. Case-Laws Income Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420747