2023 (12) TMI 1376

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..... ANJANA A. P.K.BIJU TELMA RAJU FOR THE RESPONDENT: ADV. P.R.AJITH KUMAR, SC JUDGMENT Dr. Kauser Edappagath, J. This writ appeal has been filed challenging the judgment of the learned Single Judge in WP(c) No.2789/2023 dated 22/11/2023. 2. The appellant is the writ petitioner. The writ petition was filed challenging the assessment order completed u/s 143(3) r/w 144B of the Income Tax Act, 19 .....

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..... ant was put to notice, and after that, the assessment proceedings were completed. In exercising the power of judicial review under Article 226 of the Constitution of India, this court cannot consider the merits of the assessment order. We do not find that the impugned assessment order is without jurisdiction or that there has been any violation of the principles of natural justice. Hence, the lear .....

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