https://www.taxtmi.com/caselaws?id=792584 In tax reassessment and assessment proceedings, a claim of breach of natural justice failed where notice under Section 148 was issued, the assessee filed replies, material was supplied, and submissions were considered before completion under Sections 142(1) and 143(3). The document also states that writ jurisdiction under Article 226 should ordinarily not be invoked where an efficacious statutory appeal is available under Section 246A, so the assessee was left to pursue the appellate remedy instead of maintaining the writ petition. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792584 In tax reassessment and assessment proceedings, a claim of breach of natural justice failed where notice under Section 148 was issued, the assessee filed replies, material was supplied, and submissions were considered before completion under Sections 142(1) and 143(3). The document also states that writ jurisdiction under Article 226 should ordinarily not be invoked where an efficacious statutory appeal is available under Section 246A, so the assessee was left to pursue the appellate remedy instead of maintaining the writ petition. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792584