The assessee challenged the reassessment proceedings by filing the writ petition. Revenue raised a preliminary objection to maintainability of writ petition on ground that statutory remedy by way of an appeal was available to assessee and therefore, there was no reason to entertain said writ petition in exercise of extraordinary jurisdiction\u00a0\u00a0 Court held that\u00a0 when a jurisdictional issue is raised in a writ petition challenging competence of exercise of statutory power in question, same being a pure question of law, it can be considered in exercise of writ jurisdiction. Accordingly the \u00a0writ petition\u00a0 is entertained and will be\u00a0 heard for admission. shall accordingly be heard for admission.\u00a0 Followed Godrej Sara Lee Ltd\u00a0 v. Excise and Taxation Officer\u00a0\u00a0 (CA No. 5393 of 2010 dt 1-2-2023)\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S 148: Reassessment-Notice-Jurisdictional issue-Alternative remedy-Writ petition is maintainable. [S. 147, 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-38637","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a3b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38637","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=38637"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38637\/revisions"}],"predecessor-version":[{"id":38638,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38637\/revisions\/38638"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}