https://www.taxtmi.com/caselaws?id=444341 HC held that the assessing authority's decision under s.148A(d) is confined to whether information exists suggesting escaped income; substantive merits are to be determined in reassessment proceedings initiated by notice under s.148. The assessee's defenses remain available during reassessment, and ultimate reassessment under s.147 is subject to appeal under s.246A. Consequently, the impugned s.148A(d) order and s.148 notice do not warrant interference under Article 226, since statutory remedies in reassessment and appeal are available to the assessee. en-us Tue, 03 Oct 2023 00:00:00 +0530 Wed, 20 Aug 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444341 HC held that the assessing authority's decision under s.148A(d) is confined to whether information exists suggesting escaped income; substantive merits are to be determined in reassessment proceedings initiated by notice under s.148. The assessee's defenses remain available during reassessment, and ultimate reassessment under s.147 is subject to appeal under s.246A. Consequently, the impugned s.148A(d) order and s.148 notice do not warrant interference under Article 226, since statutory remedies in reassessment and appeal are available to the assessee. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444341