https://www.taxtmi.com/caselaws?id=303885 The Court dismissed the Writ Petition challenging a re-assessment under Section 148 of the Income Tax Act, 1961. The petitioner's claims of unjustified re-assessment based on a change of opinion, alleged double taxation, and non-consideration of part payments were not upheld. The Court emphasized the availability of the appellate remedy before the CIT (Appeals) and found no grounds for interference in the writ jurisdiction, advising the petitioner to pursue the statutory appellate process. The assessing officer's handling of objections was deemed reviewable by the appellate authority, warranting no intervention by the Court. en-us Thu, 21 Oct 2021 00:00:00 +0530 Tue, 23 Aug 2022 08:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303885 The Court dismissed the Writ Petition challenging a re-assessment under Section 148 of the Income Tax Act, 1961. The petitioner's claims of unjustified re-assessment based on a change of opinion, alleged double taxation, and non-consideration of part payments were not upheld. The Court emphasized the availability of the appellate remedy before the CIT (Appeals) and found no grounds for interference in the writ jurisdiction, advising the petitioner to pursue the statutory appellate process. The assessing officer's handling of objections was deemed reviewable by the appellate authority, warranting no intervention by the Court. Case-Laws Income Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303885