https://www.taxtmi.com/caselaws?id=443985 The HC held that the challenge to the reassessment proceedings initiated on the basis of a statement recorded during a survey u/s 133A of the IT Act was premature. The writ petitions were dismissed, with liberty to the petitioner to raise all objections, including on jurisdiction and reliance on the 133A statement, before the assessing authority. The HC directed the assessing authority to consider such objections, including any judicial precedents and departmental circulars cited, and to afford reasonable opportunity of hearing before passing the reassessment orders in accordance with law. en-us Fri, 15 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443985 The HC held that the challenge to the reassessment proceedings initiated on the basis of a statement recorded during a survey u/s 133A of the IT Act was premature. The writ petitions were dismissed, with liberty to the petitioner to raise all objections, including on jurisdiction and reliance on the 133A statement, before the assessing authority. The HC directed the assessing authority to consider such objections, including any judicial precedents and departmental circulars cited, and to afford reasonable opportunity of hearing before passing the reassessment orders in accordance with law. Case-Laws Income Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443985