2022 (6) TMI 657

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..... and Mr. Soumen Bhattacharjee, Adv. ORDER The Court : Heard learned Advocates appearing for the parties. In this matter, petitioner has challenged the impugned assessment order under Section 147 read with Section 144(b) of the Income Tax Act, 1961. Considering the submissions of the parties and what appears from record, I am not inclined to interfere with the impugned assessment order for the .....

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..... t order has been passed. This Court in exercise of its constitutional writ jurisdiction under Article 226 of the Constitution can consider the decision making process but not the decision itself. In view of the discussion made above, this writ petition being WPO NO. 2065 of 2022 is dismissed. However, dismissal of writ petition will not prevent the petitioner to avail the statutory alternative r .....

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