https://www.taxtmi.com/caselaws?id=423678 The court dismissed the writ petition challenging a notice under Section 148 of the Income Tax Act, 1961, and an order under Section 148A(d) of the Act. The court emphasized that intervention at the notice stage is premature as the assessing officer is yet to complete assessment/reassessment under Section 147. It stressed the need to exhaust statutory remedies before seeking court intervention, highlighting the distinction between jurisdictional errors and errors of law/fact within jurisdiction. The decision underscores the importance of respecting the statutory process and refraining from premature interference in ongoing proceedings. en-us Tue, 31 May 2022 00:00:00 +0530 Fri, 10 Jun 2022 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423678 The court dismissed the writ petition challenging a notice under Section 148 of the Income Tax Act, 1961, and an order under Section 148A(d) of the Act. The court emphasized that intervention at the notice stage is premature as the assessing officer is yet to complete assessment/reassessment under Section 147. It stressed the need to exhaust statutory remedies before seeking court intervention, highlighting the distinction between jurisdictional errors and errors of law/fact within jurisdiction. The decision underscores the importance of respecting the statutory process and refraining from premature interference in ongoing proceedings. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423678