https://www.taxtmi.com/caselaws?id=770446 HC dismissed petition challenging tax reassessment notice under Section 148. Court held that factual disputes about transaction errors should be resolved during reassessment proceedings, not at notice stage. No violation of natural justice found since taxpayer retains full opportunity to present defense during subsequent proceedings. Constitutional challenge to Section 135A was not entertained due to absence of specific pleadings. Notice remains valid and interim relief is vacated. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770446 HC dismissed petition challenging tax reassessment notice under Section 148. Court held that factual disputes about transaction errors should be resolved during reassessment proceedings, not at notice stage. No violation of natural justice found since taxpayer retains full opportunity to present defense during subsequent proceedings. Constitutional challenge to Section 135A was not entertained due to absence of specific pleadings. Notice remains valid and interim relief is vacated. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770446