https://www.taxtmi.com/caselaws?id=760984 The Bombay HC dismissed a writ petition challenging reassessment proceedings under the Income Tax Act, finding that the petitioner had already availed alternate remedies by filing substantive appeals. The court held that since appeal and revision proceedings were pending before CIT(A) and revisionary authority, these authorities must consider the petitioner's contentions regarding illegality of assessment orders and notices under Sections 148A and 148, particularly in light of HC precedents in Hexaware and Siemens cases regarding Section 151A and 151 compliance. The court refused to entertain the writ petition, directing the petitioner to pursue pending appellate proceedings, while noting that if the assessment order and notices were prima facie illegal per established precedents, they should not be given effect until appellate proceedings conclude. en-us Thu, 24 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760984 The Bombay HC dismissed a writ petition challenging reassessment proceedings under the Income Tax Act, finding that the petitioner had already availed alternate remedies by filing substantive appeals. The court held that since appeal and revision proceedings were pending before CIT(A) and revisionary authority, these authorities must consider the petitioner's contentions regarding illegality of assessment orders and notices under Sections 148A and 148, particularly in light of HC precedents in Hexaware and Siemens cases regarding Section 151A and 151 compliance. The court refused to entertain the writ petition, directing the petitioner to pursue pending appellate proceedings, while noting that if the assessment order and notices were prima facie illegal per established precedents, they should not be given effect until appellate proceedings conclude. Case-Laws Income Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760984