Assessee has challenged the assessment order after expiry of one year from the date of passing the assessment order. Dismissing the petition the Court held that writ petition was filed after one year from the date of assessment order; assessment order is appealable order; writ petition was not maintainable.
D.D. Infrastructure (P) Ltd. v. UOI (2025) 345 CTR 658 / 251 DTR 100 (Cal)(HC) Editorial : Review petition allowed, order of single judge recalled, D.D. Infrastructure (P) Ltd. v. UOI (2025) 174 taxmann.com 215 / 345 CTR 652 / 251 DTR 93 (Cal)(HC)
S. 147: Reassessment-Alternative remedy-writ petition almost after expiry of one year from the date of passing the impugned assessment order-Writ petition dismissed. [S. 144, 144B, 148, Art. 226]
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