https://www.taxtmi.com/caselaws?id=797607 Preliminary reassessment measures under Sections 148A and 148 are ordinarily not subject to writ challenge before reassessment is completed where the statutory process permits the assessee to raise factual and jurisdictional objections before the Assessing Officer and appellate authorities. Notices, preliminary orders and reassessment notices do not themselves determine tax liability or preclude objections on the applicability of Section 152(3) or approval under Section 151. Threshold intervention under Article 226 is confined to exceptional situations involving total lack of jurisdiction or a patent breach of a mandatory precondition; objections requiring examination of underlying information or search material should be pursued through the reassessment mechanism. en-us Tue, 11 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797607 Preliminary reassessment measures under Sections 148A and 148 are ordinarily not subject to writ challenge before reassessment is completed where the statutory process permits the assessee to raise factual and jurisdictional objections before the Assessing Officer and appellate authorities. Notices, preliminary orders and reassessment notices do not themselves determine tax liability or preclude objections on the applicability of Section 152(3) or approval under Section 151. Threshold intervention under Article 226 is confined to exceptional situations involving total lack of jurisdiction or a patent breach of a mandatory precondition; objections requiring examination of underlying information or search material should be pursued through the reassessment mechanism. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797607