The assessee filed writ petition against the order passed under section 148A(d) of the Act. Dismissing the petition the Court held that the Assessing Officer had obtained prior approval of the Principal Chief Commissioner, issued notice dated March 31, 2022 and the assessee furnished return in terms of such notice. The assesse has an alternative remedy. The reassessment notice was not quashed. (AY.2015-16)
Stewart Science College v. ITO (2022) 449 ITR 257 218 DTR 442 / 329 CTR 49/ 143 taxmann.com 80 / (2023) 290 Taxman 405 (Orissa)(HC)
S. 147 : Reassessment-Alternative remedy-Educational institution-Obligation to file return-Participated in the proceedings-Writ petition was dismissed. [S. 10(23C), 139(4A), 139(4C), 148, Art. 226]