2026 (6) TMI 1191

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.... : Mr. Siddharthat Lahiri, Mr. Amit Sharma, Mr. Abhishek Kr. Agrahari. ORDER 1. The petitioner in the instant case challenges the legality and validity of the order dated 28.06.2025 in the assessment year 2021-22 passed under Section 148A Sub-Section (3) of the Income Tax Act, 1961 (hereinafter referred to as the Said Act). 2. Learned counsel for the petitioner submits that the petitioner....

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....ed by the petitioner. 4. The petitioner invites the attention of this Court to page 135 of the pleadings, which contains an affidavit affirmed on 2nd April, 2025 wherein the petitioner has sought for a thorough and meticulous investigation prior to initiation of proceedings against the petitioner company. Further attention is drawn to page 140 being the bank statement, to demonstrate that the s....

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.... If there is no rational or intelligible nexus between the reasons and the belief the exercise undertaken by the Income Tax Officer can be interfered with." 6. Learned Counsel appearing for the respondent raises an objection to the maintainability of the writ petition and on the ground that the same has been filed at a pre-mature stage. The Assessing Officer is yet to arrive at a conclusive fin....

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....eing 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." 8. He further places reliance on another judgment of the Hon'ble Apex Court in Special Leave....