The Tax Publishers2020 TaxPub(DT) 4310 (Chhattisgarh-HC) : (2020) 427 ITR 0258

CONSTITUTION OF INDIA

Article 226 Section 147

Writ petition challenging the reassessment proceedings under section 147 read with section 148 involved a fact-finding exercise, which could be effectively prosecuted before the competent authority under the statute and could not be a matter for invoking the discretionary jurisdiction of the court under article 226.

Reassessment - Writ - Maintainability - Availability of alternative statutory remedy

Assessee filed writ petition challenging the reassessment proceedings under section 147 read with section 148. Held: The matter involved a fact-finding exercise which could be effectively prosecuted before the competent authority under the statute and could not be a matter for invoking the discretionary jurisdiction of the court under article 226.

REFERRED :

FAVOUR : Against the assessee

A.Y. : 2013-14



IN THE CHHATTISGARH HIGH COURT

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