Order Passed u/s 148A(d) Income Tax Act Not Appealable: Writ Jurisdiction Can Be Invoked: MP HC

The Madhya Pradesh High Court ruled that an order passed under Section 148A(d) of the Income Tax Act, which deals with the reassessment of income, is not appealable. The court emphasized that such orders are preliminary and intended to give taxpayers an opportunity to explain why reassessment should not be made. Therefore, these orders cannot be challenged through an appeal but can be contested by invoking the writ jurisdiction of the High Court. This decision underlines the procedural safeguards in place for taxpayers, ensuring they have a legal remedy to challenge reassessment orders if they believe the assessment is unjust or procedurally flawed.