https://www.taxtmi.com/caselaws?id=457008 Reassessment notices under section 148 were challenged for alleged non-compliance with CBDT circular requirements, but the petitioner had not promptly approached the Court and had participated in the subsequent proceedings. Notices under section 143(2) and section 142(1) were issued, and the materials relied upon were disclosed to the petitioner. In these circumstances, the Court declined to interfere, treating the writ as delayed and refusing to entertain the challenge to the reassessment notices. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 30 Aug 2024 19:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457008 Reassessment notices under section 148 were challenged for alleged non-compliance with CBDT circular requirements, but the petitioner had not promptly approached the Court and had participated in the subsequent proceedings. Notices under section 143(2) and section 142(1) were issued, and the materials relied upon were disclosed to the petitioner. In these circumstances, the Court declined to interfere, treating the writ as delayed and refusing to entertain the challenge to the reassessment notices. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457008