https://www.taxtmi.com/caselaws?id=305422 The High Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The court held that intervention at the premature stage of notice issuance was unwarranted, emphasizing the availability of statutory remedies for rectification of errors. Despite the petitioner's contentions of errors in fact and law, the court found that the authority had acted within its jurisdiction. The court clarified that the dismissal did not reflect an opinion on the case's merits but was based on established legal principles, maintaining the distinction between jurisdictional errors and errors within jurisdiction. en-us Fri, 05 Aug 2022 00:00:00 +0530 Sat, 03 Dec 2022 05:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305422 The High Court dismissed the writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The court held that intervention at the premature stage of notice issuance was unwarranted, emphasizing the availability of statutory remedies for rectification of errors. Despite the petitioner's contentions of errors in fact and law, the court found that the authority had acted within its jurisdiction. The court clarified that the dismissal did not reflect an opinion on the case's merits but was based on established legal principles, maintaining the distinction between jurisdictional errors and errors within jurisdiction. Case-Laws Income Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305422