https://www.taxtmi.com/highlights?id=63969 Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided. - Petition dismissed - HC en-us Thu, 09 Jun 2022 12:53:55 +0530 Thu, 09 Jun 2022 12:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63969 Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided. - Petition dismissed - HC Highlights Income Tax Thu, 09 Jun 2022 12:53:55 +0530 https://www.taxtmi.com/highlights?id=63969