https://www.taxtmi.com/caselaws?id=421144 The Supreme Court of India addressed the jurisdiction of the High Court in entertaining a Writ Petition against an assessment order instead of directing the petitioner to appeal before the CIT(A). The Court noted that the assessment procedure was followed, and the retrospective deletion of sub-section (9) of Section 144B of the Income Tax Act, 1961 impacted the validity of setting aside the assessment order. It directed further proceedings and stayed the High Court's observations, emphasizing the importance of adhering to statutory remedies and judicial exercise of jurisdiction. The judgment highlights the impact of legislative changes on assessment order validity. en-us Mon, 11 Apr 2022 00:00:00 +0530 Thu, 11 Jun 2026 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421144 The Supreme Court of India addressed the jurisdiction of the High Court in entertaining a Writ Petition against an assessment order instead of directing the petitioner to appeal before the CIT(A). The Court noted that the assessment procedure was followed, and the retrospective deletion of sub-section (9) of Section 144B of the Income Tax Act, 1961 impacted the validity of setting aside the assessment order. It directed further proceedings and stayed the High Court's observations, emphasizing the importance of adhering to statutory remedies and judicial exercise of jurisdiction. The judgment highlights the impact of legislative changes on assessment order validity. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421144