https://www.taxtmi.com/caselaws?id=303065 The court dismissed the writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for reopening assessment due to jurisdictional concerns. Despite the initial jurisdictional issue, as the proceedings were transferred to Chennai where the petitioner was assessed, the court found no prejudice. The petitioner was granted the opportunity to defend her case by submitting objections and following procedures under the IT Act. The court emphasized that the petitioner was not prejudiced and had the liberty to avail the prescribed opportunity, leading to the dismissal of the petition without costs. en-us Fri, 16 Apr 2021 00:00:00 +0530 Mon, 21 Nov 2022 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303065 The court dismissed the writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for reopening assessment due to jurisdictional concerns. Despite the initial jurisdictional issue, as the proceedings were transferred to Chennai where the petitioner was assessed, the court found no prejudice. The petitioner was granted the opportunity to defend her case by submitting objections and following procedures under the IT Act. The court emphasized that the petitioner was not prejudiced and had the liberty to avail the prescribed opportunity, leading to the dismissal of the petition without costs. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303065