https://www.taxtmi.com/highlights?id=74511 Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and relevant case law, concluded that the appellant did not challenge the initial stages of the re-assessment process and, therefore, could not question the correctness of the order passed under Section 148A(d) at this stage. The court also noted that the appellant participated in the re-assessment proceedings and had the opportunity to present their case. - The court dismissed the appeal. en-us Wed, 31 Jan 2024 08:26:50 +0530 Wed, 31 Jan 2024 08:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74511 Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and relevant case law, concluded that the appellant did not challenge the initial stages of the re-assessment process and, therefore, could not question the correctness of the order passed under Section 148A(d) at this stage. The court also noted that the appellant participated in the re-assessment proceedings and had the opportunity to present their case. - The court dismissed the appeal. Highlights Income Tax Wed, 31 Jan 2024 08:26:50 +0530 https://www.taxtmi.com/highlights?id=74511