On writ petitions against orders passed by the Income-tax Officer the court held that the assessment order having already been passed, and the appeal against the assessment order having been filed and pending consideration before the appellate authority, the writ petition was dismissed. SLP of assessee dismissed. (AY. 2019-20)
Chaturbhuj Gattani v. ITO (2025) 476 ITR 155 / 305 Taxman 1 (SC) Editorial : Chaturbhuj Gattani v. ITO, (2024) 468 ITR 295/336 CTR 369/233 DTR 457 (Raj)(HC) Saroj Gattani v. ITO (2024)468 ITR 295/336 CTR 369/233 DTR 457 (Raj)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Pendency of appeal-SLP of assessee dismissed.[S. 148A(b), 148A(d), Art. 136]