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2023 (8) TMI 1427 - CALCUTTA HIGH COURTValidity of reassessment order u/s 148A(Ad) - petitioner is not satisfied with the reasoning and finding of the assessing officer. There is a difference between non-consideration of the objection of petitioner/assessee and consideration of objection according to the petitioner is not being satisfactory - HELD THAT:- As in this case assessing officer has passed the impugned order by making detailed discussion and by a speaking order based on facts and evidence which cannot be substituted by this Court in exercise of constitutional writ jurisdiction though the same may not be satisfactory according to the petitioner but the same cannot be a ground for interference with the same in a writ proceeding. This Court is well aware of the legal position that any order under Section 148A(d) of the Act is not an appealable order but this writ Court is refusing to entertain this writ petition for the reasons discussed hereinabove and not on the ground of availability of alternative remedy. WP dismissed.
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