https://www.taxtmi.com/caselaws?id=447450 Delhi HC dismissed writ petitions challenging constitutional validity of Section 115BBE regarding reopening of assessment under Section 147. Court held that statutory provisions cannot be declared unconstitutional based on apprehension of misuse or possibility of abuse of power. Administration must be presumed to act fairly unless proven otherwise. Court emphasized that Income Tax Act provides complete machinery for assessment/reassessment, and assessees cannot bypass this to invoke HC jurisdiction under Article 226. All pending applications were dismissed. en-us Mon, 18 Dec 2023 00:00:00 +0530 Thu, 04 Jan 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447450 Delhi HC dismissed writ petitions challenging constitutional validity of Section 115BBE regarding reopening of assessment under Section 147. Court held that statutory provisions cannot be declared unconstitutional based on apprehension of misuse or possibility of abuse of power. Administration must be presumed to act fairly unless proven otherwise. Court emphasized that Income Tax Act provides complete machinery for assessment/reassessment, and assessees cannot bypass this to invoke HC jurisdiction under Article 226. All pending applications were dismissed. Case-Laws Income Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447450