https://www.taxtmi.com/caselaws?id=304529 Writ interference under Article 226/227 is ordinarily not warranted at the notice stage under Section 148A(b) or the order under Section 148A(d) when reassessment proceedings are still pending and the assessee has a statutory opportunity to contest reopening before the Assessing Officer. The court will not usually examine the merits of reopening or the sufficiency of material at this preliminary stage, especially where the challenge concerns the factual basis of jurisdiction and the statutory mechanism under the Act remains available. In the absence of a clear lack of jurisdiction on the face of the notice, the writ petition was dismissed. en-us Thu, 02 Jun 2022 00:00:00 +0530 Mon, 02 Jan 2023 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304529 Writ interference under Article 226/227 is ordinarily not warranted at the notice stage under Section 148A(b) or the order under Section 148A(d) when reassessment proceedings are still pending and the assessee has a statutory opportunity to contest reopening before the Assessing Officer. The court will not usually examine the merits of reopening or the sufficiency of material at this preliminary stage, especially where the challenge concerns the factual basis of jurisdiction and the statutory mechanism under the Act remains available. In the absence of a clear lack of jurisdiction on the face of the notice, the writ petition was dismissed. Case-Laws Income Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304529