https://www.taxtmi.com/caselaws?id=312072 The Calcutta HC declined writ interference with an order under Section 148A(d) of the Income-tax Act, holding that the order had been passed after due consideration and disclosed no breach of natural justice, jurisdictional defect, or procedural irregularity. Mere disagreement with the reasoning recorded in the order was not enough to invoke Article 226 jurisdiction. The existence of the final assessment order under Section 147, which was stated to be appealable and was not challenged in the writ petition, further supported non-interference. The writ petition was rejected. en-us Mon, 03 Apr 2023 00:00:00 +0530 Tue, 30 Jan 2024 17:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312072 The Calcutta HC declined writ interference with an order under Section 148A(d) of the Income-tax Act, holding that the order had been passed after due consideration and disclosed no breach of natural justice, jurisdictional defect, or procedural irregularity. Mere disagreement with the reasoning recorded in the order was not enough to invoke Article 226 jurisdiction. The existence of the final assessment order under Section 147, which was stated to be appealable and was not challenged in the writ petition, further supported non-interference. The writ petition was rejected. Case-Laws Income Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312072