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

Notice Issued U/S 148 of Income Tax Act Cannot Be Challenged Through Writ Petition After Passing of Assessment Order: Calcutta HC The Calcutta High Court has ruled that a notice issued under Section 148 of the Income Tax Act (for income escaping assessment) cannot be challenged through a writ petition after the final assessment order has already been passed. The court emphasized that once the assessment process is complete, the appropriate remedy for the taxpayer is to pursue appeals through the hierarchical tax tribunals, rather than invoking the writ jurisdiction of the High Court. This reinforces the principle of exhausting alternate remedies.