https://www.taxtmi.com/caselaws?id=303803 The HC dismissed the writ petition challenging the notice under Section 148 of the Income Tax Act, citing the availability of an alternative remedy under Section 246A. The court found no merit in the petitioner's claims regarding the invalidity of the sanction under Section 151, noting that the sanction was properly authorized with a valid DIN and digital signature. The HC emphasized that no exceptional circumstances justified bypassing the statutory appellate process, directing the petitioner to seek recourse through the appellate authority to contest the assessment order. en-us Thu, 17 Mar 2022 00:00:00 +0530 Wed, 13 Dec 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303803 The HC dismissed the writ petition challenging the notice under Section 148 of the Income Tax Act, citing the availability of an alternative remedy under Section 246A. The court found no merit in the petitioner's claims regarding the invalidity of the sanction under Section 151, noting that the sanction was properly authorized with a valid DIN and digital signature. The HC emphasized that no exceptional circumstances justified bypassing the statutory appellate process, directing the petitioner to seek recourse through the appellate authority to contest the assessment order. Case-Laws Income Tax Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303803