https://www.taxtmi.com/caselaws?id=435732 The court upheld the assessment order challenged under the Income Tax Act, finding that the Assessing Officer adhered to the Standard Operating Procedure (SOP) and provided a detailed discussion on the petitioner's rebuttal points. Despite the petitioner's dissatisfaction with the reasoning and findings, the court emphasized that it should not substitute its own judgment for that of the Assessing Officer. The court clarified that the writ court, under Article 226 jurisdiction, should not interfere unless there are significant errors or procedural irregularities, ultimately dismissing the writ petition. en-us Mon, 30 Jan 2023 00:00:00 +0530 Sun, 26 Mar 2023 10:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435732 The court upheld the assessment order challenged under the Income Tax Act, finding that the Assessing Officer adhered to the Standard Operating Procedure (SOP) and provided a detailed discussion on the petitioner's rebuttal points. Despite the petitioner's dissatisfaction with the reasoning and findings, the court emphasized that it should not substitute its own judgment for that of the Assessing Officer. The court clarified that the writ court, under Article 226 jurisdiction, should not interfere unless there are significant errors or procedural irregularities, ultimately dismissing the writ petition. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435732