https://www.taxtmi.com/caselaws?id=461962 Interference with reassessment proceedings under Section 148A(d) was declined because the issues raised in the pending appeal did not match the reasons recorded for the reassessment notice, so the notice could not be treated as based on the same subject matter. The court also found that the taxpayer's reply to the Section 148A(b) notice had been considered, with no procedural irregularity, natural justice breach, or other legal violation established. The writ petition was dismissed, leaving the taxpayer free to raise its contentions before the assessing officer in the later proceedings. en-us Mon, 14 Aug 2023 00:00:00 +0530 Sun, 11 May 2025 11:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461962 Interference with reassessment proceedings under Section 148A(d) was declined because the issues raised in the pending appeal did not match the reasons recorded for the reassessment notice, so the notice could not be treated as based on the same subject matter. The court also found that the taxpayer's reply to the Section 148A(b) notice had been considered, with no procedural irregularity, natural justice breach, or other legal violation established. The writ petition was dismissed, leaving the taxpayer free to raise its contentions before the assessing officer in the later proceedings. Case-Laws Income Tax Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461962