https://www.taxtmi.com/caselaws?id=794815 An amendment application to a writ petition challenging reassessment notices was rejected where the writ petition had already been dismissed and no live controversy survived. The later insertion of concurrent jurisdiction under Section 147A of the Income-tax Act was noted as consistent with the Court's earlier view on notice-issuing competence, but it did not revive the closed proceeding. The Supreme Court's remand order was understood to permit amendments in pending matters to challenge the amended provision, not to reopen a dismissed writ. On that basis, the amendment request was treated as misconceived and dismissed at the threshold. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794815 An amendment application to a writ petition challenging reassessment notices was rejected where the writ petition had already been dismissed and no live controversy survived. The later insertion of concurrent jurisdiction under Section 147A of the Income-tax Act was noted as consistent with the Court's earlier view on notice-issuing competence, but it did not revive the closed proceeding. The Supreme Court's remand order was understood to permit amendments in pending matters to challenge the amended provision, not to reopen a dismissed writ. On that basis, the amendment request was treated as misconceived and dismissed at the threshold. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794815