https://www.taxtmi.com/highlights?id=64120 Reopening of assessment - Denial of natural justice - non considering assessee stand - 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 Fri, 17 Jun 2022 13:04:14 +0530 Fri, 17 Jun 2022 13:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64120 Reopening of assessment - Denial of natural justice - non considering assessee stand - 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 Fri, 17 Jun 2022 13:04:14 +0530 https://www.taxtmi.com/highlights?id=64120