https://www.taxtmi.com/highlights?id=65932 Validity of reopening of assessment u/s 147 - notice issued u/s 148A - this Court holds entertainment of the writ petition at the stage of notice would be premature. Doing so would frustrate the tax administration and adjudication process. This Court is alive to the fact that the statute under consideration, viz., the IT Act and rules framed thereunder, provides sufficient safeguard for the assessee-petitioner, more so, when against the final orders of adjudication, appeal lies. - HC en-us Tue, 04 Oct 2022 21:21:20 +0530 Tue, 04 Oct 2022 21:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65932 Validity of reopening of assessment u/s 147 - notice issued u/s 148A - this Court holds entertainment of the writ petition at the stage of notice would be premature. Doing so would frustrate the tax administration and adjudication process. This Court is alive to the fact that the statute under consideration, viz., the IT Act and rules framed thereunder, provides sufficient safeguard for the assessee-petitioner, more so, when against the final orders of adjudication, appeal lies. - HC Highlights Income Tax Tue, 04 Oct 2022 21:21:20 +0530 https://www.taxtmi.com/highlights?id=65932