2021 (10) TMI 1355

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..... e B.Krishna Mohan For the Petitioner : G V N Hari For the Respondent : M Kiranmayee (SC For Income-Tax) ORDER: (PER HON'BLE SRI JUSTICE JOYMALYA BAGCHI) Learned counsel appearing for petitioner submits that re-assessment under Section 148 of the Income Tax Act, 1961 was made on mere change of opinion and the income was subjected to double taxation. It is further submitted that his client had .....

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..... of re-assessment, no such issue was canvassed before assessing officer. Be that as it may, the assessing officer considered the objections raised by the petitioner-assessee and passed impugned assessment order. There is an alternative appellate remedy available before the CIT (Appeals). 5. Ordinarily, this Court in exercise of writ jurisdiction would not interfere with an order of assessment in .....

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..... within the jurisdiction of the appellate authority and does not affect the inherent jurisdiction of the Tribunal. Thus, the order does not suffer either from inherent lack of jurisdiction or breach of principles of natural justice. Hence, we are not inclined to interfere with the order in exercise of writ jurisdiction. 7. Accordingly, the Writ Petition is dismissed. It is open to the petitioner .....

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