https://www.taxtmi.com/caselaws?id=442214 The court dismissed the writ petition challenging a notice under Section 148A(b) of the Income Tax Act and subsequent orders, emphasizing that court intervention at the preliminary stage, before the assessing officer completes assessment/reassessment under Section 147, is unwarranted. The court highlighted the need to exhaust statutory remedies for rectification of errors and clarified that interference by the court was not justified when proceedings were ongoing. The decision did not address the merits of the case but underscored the importance of allowing the statutory machinery to run its course before seeking judicial intervention. en-us Fri, 02 Jun 2023 00:00:00 +0530 Mon, 25 Sep 2023 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442214 The court dismissed the writ petition challenging a notice under Section 148A(b) of the Income Tax Act and subsequent orders, emphasizing that court intervention at the preliminary stage, before the assessing officer completes assessment/reassessment under Section 147, is unwarranted. The court highlighted the need to exhaust statutory remedies for rectification of errors and clarified that interference by the court was not justified when proceedings were ongoing. The decision did not address the merits of the case but underscored the importance of allowing the statutory machinery to run its course before seeking judicial intervention. Case-Laws Income Tax Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442214