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    <title>2023 (10) TMI 1441 - CHHATTISGARH HIGH COURT</title>
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    <description>The HC dismissed the petition challenging the reassessment proceedings under Sec. 147 of the IT Act, 1961, and the notice under Sec. 148, citing the issuance of a final assessment order. The court allowed the petitioner to file an appeal against the reassessment order within 30 days, free from limitation objections, enabling the petitioner to raise both factual and legal grounds.</description>
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      <description>The HC dismissed the petition challenging the reassessment proceedings under Sec. 147 of the IT Act, 1961, and the notice under Sec. 148, citing the issuance of a final assessment order. The court allowed the petitioner to file an appeal against the reassessment order within 30 days, free from limitation objections, enabling the petitioner to raise both factual and legal grounds.</description>
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