https://www.taxtmi.com/caselaws?id=430055 Reassessment based on alleged third-party GST and banking transactions was not quashed in writ jurisdiction because the dispute turned on contested facts, including alleged PAN misuse, fictitious GST registration, and disputed banking activity. The Court held that verification of evidence and assessment of competing factual claims fell within the Assessing Officer's competence during reassessment proceedings, and declined to decide the merits in writ proceedings. The petitioner was left to raise all factual and legal objections before the Assessing Officer. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 10 Nov 2022 09:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430055 Reassessment based on alleged third-party GST and banking transactions was not quashed in writ jurisdiction because the dispute turned on contested facts, including alleged PAN misuse, fictitious GST registration, and disputed banking activity. The Court held that verification of evidence and assessment of competing factual claims fell within the Assessing Officer's competence during reassessment proceedings, and declined to decide the merits in writ proceedings. The petitioner was left to raise all factual and legal objections before the Assessing Officer. Case-Laws Income Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430055