2021 (10) TMI 1355

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....ya Bagchi And Hon'ble Sri Justice 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....

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....s due to technical glitches. However, in course 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 wo....