Dismissing the petition the Court held that question whether there was a single transaction or two transactions in the relevant financial year or not is a disputed question of fact. Said question of fact cannot be adjudicated in a writ petition. Hence, the Single Judge was justified in remitting the matter to the respondent to pass fresh orders after hearing the assessee. (AY. 2016-17)
Dinesh Dinakaran Pillai v. ITO (2024) 338 CTR 476 (Ker) (HC) Editorial : Dinesh Dinakaran Pillai v. ITO (2024) 338 CTR 478 / 237 DTR 35 (Ker) (HC), affirmed.
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information from the insight portal-Disputed question of fact-Order of single judge dismissing the writ petition is affirmed. [S. 148, 148A(b) 148A(d), Art.226]
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