https://www.taxtmi.com/caselaws?id=432927 SC set aside the HC's conclusion that the writ was barred by an alternative remedy, finding the High Court had not considered controlling precedents on jurisdictional preconditions for issuing a Section 148 notice. Noting amendments by the Finance Act, 2021, SC directed deeper examination of whether the requirements for reopening were met and permitted the HC to consider the Section 148A(b) notice, its annexures, the petitioner's reply and the order under Section 148A(d). The matter was remitted for fresh in-depth consideration rather than being rejected on the ground of alternative remedy. en-us Tue, 03 Jan 2023 00:00:00 +0530 Wed, 20 Aug 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432927 SC set aside the HC's conclusion that the writ was barred by an alternative remedy, finding the High Court had not considered controlling precedents on jurisdictional preconditions for issuing a Section 148 notice. Noting amendments by the Finance Act, 2021, SC directed deeper examination of whether the requirements for reopening were met and permitted the HC to consider the Section 148A(b) notice, its annexures, the petitioner's reply and the order under Section 148A(d). The matter was remitted for fresh in-depth consideration rather than being rejected on the ground of alternative remedy. Case-Laws Income Tax Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432927