https://www.taxtmi.com/caselaws?id=423028 The court dismissed the challenge to the Notice under Section 148, Order under Section 147 with Section 144B, and demand notice under Section 156, citing lack of proof for falling under amended procedure Section 148A. The court held that errors in notice issuance under old Section 148 and conversion to new Section 147/148 did not meet exceptional grounds for maintaining a writ petition in tax matters. The court emphasized addressing tax assessment disputes through proper forums, dismissing the writ petition and applications while granting liberty to raise contentions in ongoing appeal and rectification proceedings. en-us Tue, 24 May 2022 00:00:00 +0530 Fri, 27 May 2022 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423028 The court dismissed the challenge to the Notice under Section 148, Order under Section 147 with Section 144B, and demand notice under Section 156, citing lack of proof for falling under amended procedure Section 148A. The court held that errors in notice issuance under old Section 148 and conversion to new Section 147/148 did not meet exceptional grounds for maintaining a writ petition in tax matters. The court emphasized addressing tax assessment disputes through proper forums, dismissing the writ petition and applications while granting liberty to raise contentions in ongoing appeal and rectification proceedings. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423028