https://www.taxtmi.com/highlights?id=66626 Validity of E-Assessment u/s 147 read with Section 144B - The petitioners permitted the authorities to proceed under Section 147 by responding to the notice. It is only after passing of the assessment orders that is now sought to be urged that the re-opening was without jurisdiction and it ought to have been only u/s 153C of the Act of 1961. - we are not inclined to invoke extra ordinary jurisdiction in favour of the petitioners especially since an efficacious statutory remedy is available. - HC en-us Fri, 18 Nov 2022 10:35:05 +0530 Fri, 18 Nov 2022 10:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66626 Validity of E-Assessment u/s 147 read with Section 144B - The petitioners permitted the authorities to proceed under Section 147 by responding to the notice. It is only after passing of the assessment orders that is now sought to be urged that the re-opening was without jurisdiction and it ought to have been only u/s 153C of the Act of 1961. - we are not inclined to invoke extra ordinary jurisdiction in favour of the petitioners especially since an efficacious statutory remedy is available. - HC Highlights Income Tax Fri, 18 Nov 2022 10:35:05 +0530 https://www.taxtmi.com/highlights?id=66626