https://www.taxtmi.com/caselaws?id=792773 A prior writ had quashed section 148 proceedings on the footing that action, if any, should have been taken under section 153C, while granting liberty to proceed in accordance with law. In that setting, the assessee could not later object to initiation of section 153C proceedings, and the High Court declined to interfere with the notice and the order rejecting objections, leaving the assessee free to raise other defences before the competent authority. The matters were then disposed of because the period for passing assessment orders had already elapsed, and the question of law was kept open. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792773 A prior writ had quashed section 148 proceedings on the footing that action, if any, should have been taken under section 153C, while granting liberty to proceed in accordance with law. In that setting, the assessee could not later object to initiation of section 153C proceedings, and the High Court declined to interfere with the notice and the order rejecting objections, leaving the assessee free to raise other defences before the competent authority. The matters were then disposed of because the period for passing assessment orders had already elapsed, and the question of law was kept open. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792773