https://www.taxtmi.com/caselaws?id=459145 Unexplained inordinate delay and laches can justify refusal of discretionary writ relief under Article 226 against income-tax statutory notices and reassessment proceedings. Here, the petition challenged a Section 148A(d) order, a Section 148 notice and reassessment action after nearly one year without explanation, so the High Court declined to entertain the writ petition. The Court nevertheless preserved the petitioner's statutory remedy, permitting recourse to an appeal before the income-tax authorities and, if limitation had expired, allowing the appeal to be filed within two weeks. All substantive rights and contentions were left open for determination in the appellate forum. en-us Tue, 11 Jul 2023 00:00:00 +0530 Mon, 02 Dec 2024 19:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459145 Unexplained inordinate delay and laches can justify refusal of discretionary writ relief under Article 226 against income-tax statutory notices and reassessment proceedings. Here, the petition challenged a Section 148A(d) order, a Section 148 notice and reassessment action after nearly one year without explanation, so the High Court declined to entertain the writ petition. The Court nevertheless preserved the petitioner's statutory remedy, permitting recourse to an appeal before the income-tax authorities and, if limitation had expired, allowing the appeal to be filed within two weeks. All substantive rights and contentions were left open for determination in the appellate forum. Case-Laws Income Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459145