Reassessment Notice u/s 148 Challenged only after Issuance of Order instead of its Inception: Rajasthan HC declines to Entertain Petition [Read Order]
The court declined to exercise jurisdiction under Article 226 to challenge the validity of the notice, especially since the petitioner did not initially challenge it but participated in the reassessment proceedings.
By Navasree A.M - On August 6, 2024 4:04 pm - 2 mins read
The Rajasthan High Court declined to exercise the jurisdiction under Article 226 of Constitution of India as the income tax reassessment notice under Section 148 was challenged only after the issuance of the order instead of its inception. The assessee-petitioner, Rama Gupta contested the validity of the notice under Section 148 of the Income Tax…
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