https://www.taxtmi.com/caselaws?id=423576 HC refused to interfere with reopening of assessment under s.147 at the interim notice stage, holding that when the statutory proceedings are not concluded the writ court should not venture into merits. The court found no plain lack of jurisdiction from the notice and treated the challenge as one to the exercise of jurisdiction or factual error remedied by statutory routes. Given the settled distinction between jurisdictional defect and errors within jurisdiction, the HC dismissed the writ petition seeking pre-emptive relief under Articles 226/227. en-us Thu, 02 Jun 2022 00:00:00 +0530 Fri, 07 Nov 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423576 HC refused to interfere with reopening of assessment under s.147 at the interim notice stage, holding that when the statutory proceedings are not concluded the writ court should not venture into merits. The court found no plain lack of jurisdiction from the notice and treated the challenge as one to the exercise of jurisdiction or factual error remedied by statutory routes. Given the settled distinction between jurisdictional defect and errors within jurisdiction, the HC dismissed the writ petition seeking pre-emptive relief under Articles 226/227. Case-Laws Income Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423576