https://www.taxtmi.com/caselaws?id=794680 The text states that reassessment proceedings under Sections 148A, 147 and 148 were challenged on the ground that the Jurisdictional Assessing Officer lacked competence, but that objection was treated as displaced by the later insertion of Section 147A and by the Supreme Court's order in the connected matters. It further notes that any vires challenge to the amended provision must be pursued before the Division Bench under the Madras High Court Writ Rules, 2021. On that basis, the writ petitions against the reassessment notices and consequential orders were held not maintainable on merits and dismissed, subject to limited protection keeping recovery in abeyance for 30 days to enable further relief. en-us Mon, 20 Apr 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794680 The text states that reassessment proceedings under Sections 148A, 147 and 148 were challenged on the ground that the Jurisdictional Assessing Officer lacked competence, but that objection was treated as displaced by the later insertion of Section 147A and by the Supreme Court's order in the connected matters. It further notes that any vires challenge to the amended provision must be pursued before the Division Bench under the Madras High Court Writ Rules, 2021. On that basis, the writ petitions against the reassessment notices and consequential orders were held not maintainable on merits and dismissed, subject to limited protection keeping recovery in abeyance for 30 days to enable further relief. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794680