Tax Reopening Notice Upheld: Section 135A Challenge Rejected, Procedural Safeguards Intact for Taxpayer's Future Arguments

HC dismissed the petition challenging a tax reopening notice, finding no prima facie jurisdictional error. The court noted the absence of a direct constitutional challenge to Section 135A of the IT Act and emphasized that potential procedural errors could be addressed during reassessment proceedings. The petitioner was afforded an opportunity to present substantive arguments in subsequent tax proceedings, with all merits and contentions remaining unaffected by the current order. .....

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