Reassessment Notice u/s 148 Challenged only after Issuance of Order instead of its Inception: Rajasthan HC declines to Entertain Petition

The Rajasthan High Court declined to entertain a petition challenging a reassessment notice under Section 148 of the Income Tax Act, ruling that such challenges should be made after the issuance of the order rather than at its inception. This decision emphasizes the procedural aspect of tax litigation, requiring taxpayers to wait for the final order before seeking judicial intervention. The ruling highlights the importance of following prescribed legal procedures in tax disputes.