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2022 (8) TMI 1313 - HC - Income TaxReopening of assessment u/s 147 - Validity of order passed u/s 148A (d) - HELD THAT:- In the case of Calcutta Discount Company [1960 (11) TMI 8 - SUPREME COURT] it was held that as well settled however that though the writ of prohibition or certiorari will not issue against an executive authority, the High Courts have power to issue in a fit case an order prohibiting an executive authority from acting without jurisdiction. Where such action of an executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the High Courts, it is well settled, will issue appropriate orders or directions to prevent such consequences. Admittedly in the present case the procedure as contemplated of the 1961 Act was followed and the authority acted within jurisdiction though petitioner alleges that it erred as the petitioner claims that the order passed under section 148A (d) warrants interference owing to error of fact.
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