High Court dismisses challenge to Section 148A(d) order on income tax assessment reopening; jurisdictional error vs. error of law debated.

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....Reopening of assessment - Denial of natural justice - non considering assessee stand - The correctness of order under Section 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided. - Petition dismissed - HC....