https://www.taxtmi.com/caselaws?id=309978 The court dismissed the petition challenging a notice under section 148A of the Income Tax Act and the subsequent order, citing lack of rebuttal to the respondent's version of events regarding service of notice. The court held that contentions not raised before the assessing authority cannot be considered in a writ jurisdiction. Emphasizing the need to follow the hierarchy of appeals for tax challenges, the court clarified it did not assess the case's merits, leaving it for the competent authority. The judgment highlights adherence to due process and prescribed avenues for redressal in tax matters. en-us Thu, 19 Jan 2023 00:00:00 +0530 Thu, 28 Sep 2023 21:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309978 The court dismissed the petition challenging a notice under section 148A of the Income Tax Act and the subsequent order, citing lack of rebuttal to the respondent's version of events regarding service of notice. The court held that contentions not raised before the assessing authority cannot be considered in a writ jurisdiction. Emphasizing the need to follow the hierarchy of appeals for tax challenges, the court clarified it did not assess the case's merits, leaving it for the competent authority. The judgment highlights adherence to due process and prescribed avenues for redressal in tax matters. Case-Laws Income Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309978