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2022 (7) TMI 1407 - HC - Income TaxWrit petition maintainability against notice issued u/s 148 - Validity of reopening of assessment - petitioner seeks issuance of writ in the nature of certiorari for quashing notice issued to the petitioner u/s 148A (b) - Whether at this stage of notice under Section 148, writ Court should venture into the merits of the controversy when AO is yet to frame assessment/re-assemment in discharge of statutory duty casted upon him under Section 147 of the Act ? HELD THAT:- The aforesaid question already stands answered by this Court in Gian Castings Pvt. Ltd. Vs. Central Board of Direct Taxes and others [2022 (6) TMI 246 - PUNJAB & HARYANA HIGH COURT] where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such a pre-mature stage - there is no reason to warrant interference by this Court in exercise of the jurisdiction under Article 226/227 of the Constitution of India at this intermediate stage when the proceedings initiated are yet to be concluded by a statutory authority. Also upheld by SC [2022 (7) TMI 1272 - SC ORDER] 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. No reason to interfere at this stage.
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