https://www.taxtmi.com/caselaws?id=449245 The HC of Calcutta dismissed the writ petition challenging the impugned order under Section 148A(d) and the final assessment order under Section 147 of the Income Tax Act, 1961, for the assessment year 2018-2019. The Court determined that the petitioner failed to demonstrate any procedural irregularity or illegality in the proceedings. Emphasizing the availability of a statutory alternative remedy through appeal, the Court declined to reassess the evidence and findings, thus dismissing the petition without addressing the merits of the assessment order. en-us Fri, 30 Jun 2023 00:00:00 +0530 Thu, 08 Feb 2024 08:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449245 The HC of Calcutta dismissed the writ petition challenging the impugned order under Section 148A(d) and the final assessment order under Section 147 of the Income Tax Act, 1961, for the assessment year 2018-2019. The Court determined that the petitioner failed to demonstrate any procedural irregularity or illegality in the proceedings. Emphasizing the availability of a statutory alternative remedy through appeal, the Court declined to reassess the evidence and findings, thus dismissing the petition without addressing the merits of the assessment order. Case-Laws Income Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449245