Assessee filed writ petition challenging reassessment order passed under section 147.Dismissing the petition the Court held that since Assessing Officer passed order setting out certain reasons and to test correctness of those reasons facts had to be gone into much of which were being disputed by assessee,, the Writ petition was dismissed. As the assessee has alternative remedy. (AY. 2014-15)
Ananda Bag Tea Company Ltd. v. UOI(2024) 336 CTR 827/ 234 DTR 236 (Cal)(HC) Editorial : Ananda Bag Tea Company Ltd. v. UOI (2024)160 taxmann.com 675 / (2024) 336 CTR 824 (Cal) (HC), Division Bench affirmed the order of Single Bench.
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Finding of fact-Alternative remedy-Writ petition is dismissed. [S. 148A(b), 148A(d), 148, Art. 226]