https://www.taxtmi.com/caselaws?id=423407 The court dismissed the writ petition challenging the notice under Section 148A(b) of the Income Tax Act, 1961 and order under Section 148A(d), emphasizing that interference at the notice stage is unwarranted. It highlighted the importance of allowing the assessing authority to complete proceedings before seeking judicial intervention, citing past judgments. The court underscored the distinction between jurisdictional errors and errors of law/fact, stating that challenges based on factual premises should be addressed through statutory remedies. The decision aimed to uphold legal principles and the statutory framework for tax assessments, without opining on the case's merits. en-us Thu, 02 Jun 2022 00:00:00 +0530 Mon, 06 Jun 2022 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423407 The court dismissed the writ petition challenging the notice under Section 148A(b) of the Income Tax Act, 1961 and order under Section 148A(d), emphasizing that interference at the notice stage is unwarranted. It highlighted the importance of allowing the assessing authority to complete proceedings before seeking judicial intervention, citing past judgments. The court underscored the distinction between jurisdictional errors and errors of law/fact, stating that challenges based on factual premises should be addressed through statutory remedies. The decision aimed to uphold legal principles and the statutory framework for tax assessments, without opining on the case's merits. Case-Laws Income Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423407