Challenge against order u/s 148A was not maintainable under Article 226 without exceptional grounds

Gabi Gafoor Vs DCIT (Kerala High Court) Conclusion: Unless there were exceptional reasons like violation of the principles of natural justice or such other exceptional reasons, a challenge against an order under section 148A ought not to be entertained by the High Court under Article 226 of the Constitution of India. Held: Assessee was served with a notice under section 148A(b) pointing out that for the assessment year 2017-18, enquiry conducted had brought out information suggesting that income had escaped assessment within the meaning of section 147. Assessee stated that he was an NRI having...