2005 (4) TMI 26

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....er claims two reliefs in this writ petition. Firstly, challenge to the order of the assessment dated March 30, 2005, after serving notices upon the petitioner under section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the order of assessment was passed making certain computations and passing an order of tax interest under sections 234A, 234B and 234C and even initiated p....

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.... filing objections or taking such other action as is permissible to him in law. As far as this relief is concerned no further direction is called for. Challenge to the assessment order dated March 30, 2005, is primarily founded on the ground that it is a mere change of opinion and as such no jurisdiction is vested in the Assessing Officer to pass such an order and the order is without jurisdiction....