https://www.taxtmi.com/caselaws?id=307884 The High Court dismissed the writ petition challenging a notice issued under Section 148A(b) of the Income Tax Act for the assessment year 2018-19. The Court held that intervention at the notice stage before completion of assessment by the Assessing Officer is not warranted. Emphasizing the distinction between jurisdictional errors and errors within jurisdiction, the Court ruled that statutory remedies are available for rectification. Referring to precedent, the Court concluded that the authority acted within its jurisdiction, and there was no justification for interference at that stage. The decision underscored the importance of allowing the statutory authority to complete the assessment process before seeking judicial intervention. en-us Thu, 07 Jul 2022 00:00:00 +0530 Sun, 14 May 2023 12:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307884 The High Court dismissed the writ petition challenging a notice issued under Section 148A(b) of the Income Tax Act for the assessment year 2018-19. The Court held that intervention at the notice stage before completion of assessment by the Assessing Officer is not warranted. Emphasizing the distinction between jurisdictional errors and errors within jurisdiction, the Court ruled that statutory remedies are available for rectification. Referring to precedent, the Court concluded that the authority acted within its jurisdiction, and there was no justification for interference at that stage. The decision underscored the importance of allowing the statutory authority to complete the assessment process before seeking judicial intervention. Case-Laws Income Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307884