https://www.taxtmi.com/caselaws?id=423910 The court dismissed the writ petition challenging a notice issued under Section 148A(b) and an order passed under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2015-16. The court held that intervention at the notice stage under Section 148 was not appropriate as the assessing officer had not completed the assessment/reassessment process under Section 147. Emphasizing the importance of allowing statutory proceedings to unfold and the availability of other remedies under the Act, the court concluded that interference by the writ court was unwarranted at an intermediate stage. en-us Thu, 02 Jun 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423910 The court dismissed the writ petition challenging a notice issued under Section 148A(b) and an order passed under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2015-16. The court held that intervention at the notice stage under Section 148 was not appropriate as the assessing officer had not completed the assessment/reassessment process under Section 147. Emphasizing the importance of allowing statutory proceedings to unfold and the availability of other remedies under the Act, the court concluded that interference by the writ court was unwarranted at an intermediate stage. Case-Laws Income Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423910