https://www.taxtmi.com/caselaws?id=755440 The dominant issue was whether a writ petition challenging reassessment/reopening notices under ss. 148 and 148A of the Income Tax Act, 1961 was maintainable despite an efficacious statutory remedy and alleged breach of natural justice. The HC held that, absent compliance with the statutory pre-deposit regime for pursuing appellate/stay relief, the writ would not be entertained, and that challenges to statutory notices ordinarily lie within the Act's appellate framework; natural justice requirements are context-dependent and not inflexible. Consequently, the writ petition was dismissed for availability of an alternative remedy, and the SC declined to interfere, dismissing the SLP while leaving reopening pleas open for adjudication by the appellate forum. en-us Tue, 09 Jul 2024 00:00:00 +0530 Mon, 12 Jan 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755440 The dominant issue was whether a writ petition challenging reassessment/reopening notices under ss. 148 and 148A of the Income Tax Act, 1961 was maintainable despite an efficacious statutory remedy and alleged breach of natural justice. The HC held that, absent compliance with the statutory pre-deposit regime for pursuing appellate/stay relief, the writ would not be entertained, and that challenges to statutory notices ordinarily lie within the Act's appellate framework; natural justice requirements are context-dependent and not inflexible. Consequently, the writ petition was dismissed for availability of an alternative remedy, and the SC declined to interfere, dismissing the SLP while leaving reopening pleas open for adjudication by the appellate forum. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755440