Writ petition maintainable against initiation of reassessment proceedings

By | January 26, 2017
(Last Updated On: January 26, 2017)

Writ petition is maintainable against initiation of reassessment proceedings

The Supreme Court of India held that a writ petition challenging the initiation of reassessment proceedings by issuing notices under Section 148 of the Income-tax Act, 1961 is maintainable before the High Court. A common issue in the batch of appeals was with regard to maintainability of writ jurisdiction under Article 226 of the Constitution of India challenging the issuance of notice under Section 148 of the Act. The case is: Jeans Knit Private Limited. Read a Writ petition is maintainable against initiation of reassessment proceedings [PDF 369 KB] of KPMG

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