Reassessment was made under section\u00a0147\u00a0on issue of notice under section\u00a0148\u00a0against the assessee. Though the assessee raised various objections to the notice no revised return was filed by the assessee which according to him was due to technical glitches. However, in the reassessment proceedings no such issue was raised before the Assessing Officer. The Assessing Officer considered the objections raised by the assessee and passed an assessment order. On a writ petition dismissing the petition, that on the facts none of the exceptions to interfere with the order in writ jurisdiction under article\u00a0226\u00a0was attracted. The assessee was given repeated notices and adequate opportunity to represent his case before the Assessing Officer. Therefore, the order did not suffer either from inherent lack of jurisdiction or breach of principles of natural justice. Hence, the order need not be interfered with.\u00a0 Writ petition was dismissed. Referred, Whirlpool Corporation v. Registrar of Trade Marks, Mumbai. [1998] 8 SCC 1 and CIT v. Chhabil Dass Agarwal (2013) 357 ITR 357 (SC) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147 : Reassessment-Alternative remedy-Writ against reassessment order was dismissed. [S. 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-29451","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7F1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29451","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=29451"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29451\/revisions"}],"predecessor-version":[{"id":29452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29451\/revisions\/29452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}