2021 (10) TMI 1355

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... B.Krishna Mohan For the Petitioner : G V N Hari For the Respondent : M Kiranmayee (SC For Income-Tax) ORDER: (PER HON'BLE SRI JUSTICE JOYMALYA BAGCHI) Learned counsel appearing for petitioner submits that re-assessment under Section 148 of the Income Tax Act, 1961 was made on mere change of opinion and the income was subjected to double taxation. It is further submitted that his client had ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of re-assessment, no such issue was canvassed before assessing officer. Be that as it may, the assessing officer considered the objections raised by the petitioner-assessee and passed impugned assessment order. There is an alternative appellate remedy available before the CIT (Appeals). 5. Ordinarily, this Court in exercise of writ jurisdiction would not interfere with an order of assessment in t....