https://www.taxtmi.com/caselaws?id=801403 Pending reassessment proceedings initiated under Sections 148A(3) and 148 were not examined on merits in writ jurisdiction because the impugned order was only a prima facie determination capable of reconsideration on material furnished during the proceedings. Statutory remedies would remain available if an adverse order followed, while the objection concerning prior sanction remained open before the competent authority. The writ petition was disposed of with all contentions left open. en-us Thu, 01 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801403 Pending reassessment proceedings initiated under Sections 148A(3) and 148 were not examined on merits in writ jurisdiction because the impugned order was only a prima facie determination capable of reconsideration on material furnished during the proceedings. Statutory remedies would remain available if an adverse order followed, while the objection concerning prior sanction remained open before the competent authority. The writ petition was disposed of with all contentions left open. Case-Laws Income Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801403