Calcutta HC Dismisses Reassessment Order Challenge, Cites Alternative Remedy

Manoj Kumar Bagree Vs ITO (Calcutta High Court) Calcutta High Court has dismissed a writ petition filed by Manoj Kumar Bagree challenging a reassessment order issued under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, for the assessment year 2019-20. The court primarily based its decision on the availability of an alternative statutory remedy and rejected the petitioner’s argument that the order under Section 148A(d) was barred by limitation. The petitioner had approached the High Court seeking to annul the assessment order dated January 16, 2025. The core of B...