https://www.taxtmi.com/caselaws?id=463612 Madras HC upheld the reassessment, finding the assessing officer considered the petitioner's materials and recorded findings on RTGS credits; no perversity in the appraisal was shown and reappraisal lies with the appellate forum. Notices under Section 142(1) and communication of reasons on 17.03.2022 addressed the challenge to non-receipt of the Section 148 notice. The court declined to interfere under Article 226 but permitted the petitioner to prosecute the statutory appeal against the impugned assessment dated 19.05.2024. en-us Wed, 19 Jun 2024 00:00:00 +0530 Mon, 08 Sep 2025 18:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463612 Madras HC upheld the reassessment, finding the assessing officer considered the petitioner's materials and recorded findings on RTGS credits; no perversity in the appraisal was shown and reappraisal lies with the appellate forum. Notices under Section 142(1) and communication of reasons on 17.03.2022 addressed the challenge to non-receipt of the Section 148 notice. The court declined to interfere under Article 226 but permitted the petitioner to prosecute the statutory appeal against the impugned assessment dated 19.05.2024. Case-Laws Income Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463612