Supreme Court Overrules High Court's Decision on Section 148 Reassessment; Jurisdiction Improperly Invoked by Writ Court.

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....Jurisdiction of High Court - reassessment - High Court quashed reassessment proceedings u/s 148 - Writ Court ought not to have entertained the Writ Petition filed by the assessee, wherein he has only questioned the correctness or otherwise of the notices issued under Section 148 of the Act, the re-assessment orders passed and the consequential demand notices issued thereon - SC....