https://www.taxtmi.com/caselaws?id=420930 The High Court dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act for the assessment year 2018-19. The Court found the order to be speaking and reasoned, emphasizing the sufficiency of material for reopening proceedings. It held that the petitioner could challenge the findings in subsequent proceedings and that premature invocation of High Court jurisdiction under Article 226 in tax matters was discouraged. The petitioner was granted the liberty to raise their grounds before the Assessing Officer and relevant forums, highlighting the importance of following statutory procedures in tax assessments. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 13 Apr 2022 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420930 The High Court dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act for the assessment year 2018-19. The Court found the order to be speaking and reasoned, emphasizing the sufficiency of material for reopening proceedings. It held that the petitioner could challenge the findings in subsequent proceedings and that premature invocation of High Court jurisdiction under Article 226 in tax matters was discouraged. The petitioner was granted the liberty to raise their grounds before the Assessing Officer and relevant forums, highlighting the importance of following statutory procedures in tax assessments. Case-Laws Income Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420930