Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]

The Adjudicating Authority shall comprehensively adjudicate the matter in respect of all the bills of entry and pass one comprehensive order
By Yogitha S. Yogesh - On May 24, 2025 10:05 am - 3 mins read
Calcutta High Court - Income tax - Section 148 of Income Tax Act - TAXSCAN

The Calcutta High Court has held that notice issued under section 148 of the Income Tax Act, 1961 cannot be challenged through writ petition after the final assessment order. Kesoram Industries Limited,the petitioner is primarily aggrieved by the issuance of the notice under Section 148 of said Act by the jurisdictional assessing officer having regard…

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