https://www.taxtmi.com/caselaws?id=423617 The Court dismissed the writ petition challenging a notice under Section 148A(b) of the Income Tax Act, emphasizing that intervening at the notice stage before assessment completion is impermissible. It highlighted the availability of statutory remedies and the need to allow the assessing officer to conclude proceedings. The Court referenced precedents emphasizing that challenges should await completion of statutory procedures. The decision clarified that dismissal did not imply a stance on the case's merits, underscoring the distinction between jurisdictional errors and errors within jurisdiction. en-us Thu, 02 Jun 2022 00:00:00 +0530 Mon, 25 Sep 2023 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423617 The Court dismissed the writ petition challenging a notice under Section 148A(b) of the Income Tax Act, emphasizing that intervening at the notice stage before assessment completion is impermissible. It highlighted the availability of statutory remedies and the need to allow the assessing officer to conclude proceedings. The Court referenced precedents emphasizing that challenges should await completion of statutory procedures. The decision clarified that dismissal did not imply a stance on the case's merits, underscoring the distinction between jurisdictional errors and errors within jurisdiction. Case-Laws Income Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423617