https://www.taxtmi.com/caselaws?id=312233 The HC dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act, 1961. The Court found that the Assessing Officer adhered to all statutory formalities and obligations, including issuing a notice, considering the response, and providing a personal hearing. As the petitioner's dissatisfaction with the reasoning did not justify interference, and no procedural irregularities were found, the Court concluded that the detailed order could not be substituted in a writ jurisdiction. Consequently, the petition was dismissed, affirming the validity of the impugned order. en-us Thu, 24 Aug 2023 00:00:00 +0530 Wed, 07 Feb 2024 17:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312233 The HC dismissed the writ petition challenging the order under Section 148A(d) of the Income Tax Act, 1961. The Court found that the Assessing Officer adhered to all statutory formalities and obligations, including issuing a notice, considering the response, and providing a personal hearing. As the petitioner's dissatisfaction with the reasoning did not justify interference, and no procedural irregularities were found, the Court concluded that the detailed order could not be substituted in a writ jurisdiction. Consequently, the petition was dismissed, affirming the validity of the impugned order. Case-Laws Income Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312233