https://www.taxtmi.com/caselaws?id=773443 The Telangana HC dismissed a writ petition challenging reopening of assessment under section 147, where the petitioner argued that materials and transactions were not disclosed in show-cause notices issued under section 148A. The Court held that since the petitioner received departmental notices but chose not to contest before the Competent Authority and the final assessment order was already passed, it was not appropriate for the HC to invoke writ jurisdiction under Article 226. The Court noted that the same grounds could be raised before the Appellate Authority, which must consider them in accordance with law. The petition was dismissed, directing the petitioner to pursue available statutory remedies. en-us Fri, 13 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773443 The Telangana HC dismissed a writ petition challenging reopening of assessment under section 147, where the petitioner argued that materials and transactions were not disclosed in show-cause notices issued under section 148A. The Court held that since the petitioner received departmental notices but chose not to contest before the Competent Authority and the final assessment order was already passed, it was not appropriate for the HC to invoke writ jurisdiction under Article 226. The Court noted that the same grounds could be raised before the Appellate Authority, which must consider them in accordance with law. The petition was dismissed, directing the petitioner to pursue available statutory remedies. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773443