https://www.taxtmi.com/caselaws?id=463609 HC refused to exercise discretionary writ jurisdiction under Article 226 to quash assessment proceedings under section 153C, finding the petitioner delayed raising the jurisdictional challenge and slept over the matter for over a year after an earlier objection was rejected and a Satisfaction Note was produced. The court noted that jurisdictional issues can be entertained by a writ court but delay and laches can bar relief; the petitioner may still raise objections before the assessing authority, but HC declined relief as proceedings were nearing time-bar and the petitioner had acted late. en-us Tue, 27 Feb 2024 00:00:00 +0530 Mon, 08 Sep 2025 18:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463609 HC refused to exercise discretionary writ jurisdiction under Article 226 to quash assessment proceedings under section 153C, finding the petitioner delayed raising the jurisdictional challenge and slept over the matter for over a year after an earlier objection was rejected and a Satisfaction Note was produced. The court noted that jurisdictional issues can be entertained by a writ court but delay and laches can bar relief; the petitioner may still raise objections before the assessing authority, but HC declined relief as proceedings were nearing time-bar and the petitioner had acted late. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463609