Challenge to Section 153C Notice Raised Post-Assessment Order issuance must use Statutory Remedy: Rajasthan HC [Read Order]

The court found that the issue of the opportunity for hearing could be addressed by the authorities since it was not a case of total denial but of inadequate opportunity
By Navasree A.M - On August 7, 2024 9:48 am - 2 mins read
Rajasthan High Court - Rajasthan HC - Section 153C Income Tax Act - Income Tax Notice - Post Assessment Order - taxscan

The Rajasthan High Court observed that the challenge to the income tax notice issued under Section 153C of the Income Tax Act, 1961, was raised only after the assessment order was issued, and thus directed the petitioner to seek statutory remedies. Maduri Sahai, the petitioner, filed a writ petition contesting the assessment order, arguing that…

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