https://www.taxtmi.com/caselaws?id=312076 The HC dismissed the writ petition challenging the assessment order under Section 147 of the Income Tax Act, 1961, for the assessment year 2014-15. The petitioner claimed improper consideration of objections under Section 148A(b), but the court held it could not scrutinize the assessment's merits, as the order is appealable. The court emphasized that a writ petition is not maintainable unless jurisdictional errors, procedural irregularities, or violations of natural justice are evident. The petitioner was permitted to raise all issues before the appellate authority if an appeal against the assessment order is filed. en-us Wed, 26 Jul 2023 00:00:00 +0530 Tue, 30 Jan 2024 17:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312076 The HC dismissed the writ petition challenging the assessment order under Section 147 of the Income Tax Act, 1961, for the assessment year 2014-15. The petitioner claimed improper consideration of objections under Section 148A(b), but the court held it could not scrutinize the assessment's merits, as the order is appealable. The court emphasized that a writ petition is not maintainable unless jurisdictional errors, procedural irregularities, or violations of natural justice are evident. The petitioner was permitted to raise all issues before the appellate authority if an appeal against the assessment order is filed. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312076