Dismissing the petition the Court held since there was no challenge to the findings recorded by the assessing authority the revisional authority had not examined them and had dismissed the revision petition of the assessee. Writ petition is dismissed. (AY.2007-08)
Achal Kumar Agrawal v. PCIT (2023)455 ITR 380/ 293 Taxman 686 (All) (HC) Editorial: SLP is dismissed, Achal Kumar Agrawal v. PCIT (2023)455 ITR 383 (SC)
S. 147 : Reassessment-Findings recorded was not challenged before Appellate Authority-Writ petition is dismissed. [S. 148 264, Art. 226]