https://www.taxtmi.com/caselaws?id=796263 Reassessment initiated on information received under the statutory scheme remains distinct from return-processing and rectification proceedings, which are confined to processing adjustments. Pending appeal on such adjustments does not establish lack of jurisdiction unless the issues or amounts are shown to be identical. Objections to the adequacy or correctness of reassessment information should ordinarily be pursued through statutory reassessment and appellate remedies. Writ interference at the notice stage is confined to patent lack of jurisdiction, a legal bar, breach of natural justice, or mala fides; absent these grounds, the notice and sanction are not subject to preliminary writ intervention. en-us Tue, 07 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796263 Reassessment initiated on information received under the statutory scheme remains distinct from return-processing and rectification proceedings, which are confined to processing adjustments. Pending appeal on such adjustments does not establish lack of jurisdiction unless the issues or amounts are shown to be identical. Objections to the adequacy or correctness of reassessment information should ordinarily be pursued through statutory reassessment and appellate remedies. Writ interference at the notice stage is confined to patent lack of jurisdiction, a legal bar, breach of natural justice, or mala fides; absent these grounds, the notice and sanction are not subject to preliminary writ intervention. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796263