Chandra Sekar Reddy Bokkalapally v. NFAC (2022) 444 ITR 581 (Telangana)(HC)

S. 147 : Reassessment-Opportunity of hearing-Question of facts cannot be raised in writ proceedings. [S. 148, Art, 226]

Dismissing the writ petition the Court held that  whether  the opportunity of hearing was inadequate which affected his right to make a proper response, certainly that could be gone into by the appellate authority, since it may require examination of facts which could not be done in exercise of writ jurisdiction. (AY. 2017-18)