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2022 (6) TMI 519 - HC - Income TaxReopening of assessment u/s 147 - notice issued to the petitioner u/s 148A(b) - AO is yet to frame assessment/re-assemment in discharge of statutory duty casted upon him u/s 147 - HELD THAT:- As the consistent view is that where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such a pre-mature stage. As it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctness of order u/s 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdiction. For rectification of errors statutory remedy has been provided. We find that 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. Thus, the present Writ Petition is dismissed.
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