https://www.taxtmi.com/caselaws?id=431071 The court dismissed the writ petitions challenging notices under Section 148-A(1)(b) of the Income Tax Act, 1961, and consequential orders under Section 148-A(1)(d). Interim orders restraining the Income Tax Department from coercive action were issued. Prior judgments held challenges should be raised during reassessment, not at the order stage. The Supreme Court's order dismissing a similar challenge was upheld, emphasizing grievances should be raised during reassessment. Despite conflicting decisions by other High Courts, the Supreme Court's order was deemed binding. The court clarified that all challenges could be addressed during reassessment proceedings, leading to the disposal of the petitions and lifting of interim orders. en-us Thu, 01 Dec 2022 00:00:00 +0530 Mon, 08 May 2023 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431071 The court dismissed the writ petitions challenging notices under Section 148-A(1)(b) of the Income Tax Act, 1961, and consequential orders under Section 148-A(1)(d). Interim orders restraining the Income Tax Department from coercive action were issued. Prior judgments held challenges should be raised during reassessment, not at the order stage. The Supreme Court's order dismissing a similar challenge was upheld, emphasizing grievances should be raised during reassessment. Despite conflicting decisions by other High Courts, the Supreme Court's order was deemed binding. The court clarified that all challenges could be addressed during reassessment proceedings, leading to the disposal of the petitions and lifting of interim orders. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431071