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    <title>2025 (3) TMI 538 - SC Order</title>
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    <description>A challenge to reassessment proceedings under section 148 was not entertained because the Court found an efficacious alternate remedy by way of appeal against the assessment order. The Court did not examine the merits or the absence of an order under section 148A(d), and directed the petitioner to pursue the appellate remedy instead. It extended the time for filing the appeal by one month and directed that, if filed within that period, limitation would not be raised by the Department or the appellate authority. The special leave petition was dismissed.</description>
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      <description>A challenge to reassessment proceedings under section 148 was not entertained because the Court found an efficacious alternate remedy by way of appeal against the assessment order. The Court did not examine the merits or the absence of an order under section 148A(d), and directed the petitioner to pursue the appellate remedy instead. It extended the time for filing the appeal by one month and directed that, if filed within that period, limitation would not be raised by the Department or the appellate authority. The special leave petition was dismissed.</description>
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