Instead of filing a writ assessee should plea before AO against his jurisdiction and reason assigned to reassess
IT : Where a show cause notice under section 148 is served after recording a prima facie opinion that assessment for relevant year requires re-consideration, assessee, in such a case, should raise pleas relating to lack of jurisdiction, insufficiency of reasons assigned and other related matters before Assessing Officer, instead of approaching High Court by way of a writ petition
Regards
Prarthana Jalan
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