Based on information collected by way of survey under section\u00a0133A\u00a0of the\u00a0 Act the Assessing Officer issued a notice to the assessee under section\u00a0148\u00a0for reassessment under section\u00a0147\u00a0. The writ petition filed by the assessee against the reassessment proceedings was dismissed by the single judge on the ground that remedy of statutory appeal was available to the assessee. On appeal\u00a0 dismissing the appeal, that the matter involved a fact-finding exercise which could be effectively prosecuted before the competent authority under the statute and could not be a matter for invoking the discretionary jurisdiction of the court under article\u00a0226\u00a0. There was no irregularity, much less any illegality, with regard to the course ordered to be pursued by the single judge.( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147 : Reassessment \u2013 Alternative remedy \u2013 Survey -Dismissal of writ petition on ground of availability of alternative statutory remedy \u2014Held to be justified . [ S. 133A,148 , Art , 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14312","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3IQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14312"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14312\/revisions"}],"predecessor-version":[{"id":14313,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14312\/revisions\/14313"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}