TMI BlogReopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section...Reopening of assessment u/s 147 - notice under Section 148A(b) - The correctness of order under Section 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. - Petition dismissed - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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