The Tax Publishers2020 TaxPub(DT) 5138 (AP-HC)

INCOME TAX ACT, 1961

Section 144

Where assessee challenged assessment order passed under section 144, by way of writ petition, considering fact that assessee availed the remedy of appeal against order in question, which was pending consideration, Court declined to entertain the writ petition for the same cause.

Assessment - Validity of assessment challenged by assessee by way of filing writ petition - Maintainability of writ petition - Bar of alternate remedy by way of an appeal

Assessee challenged validity of order of assessment passed under section 144, wherein it was subjected to proceedings under section 271(1)(b) and 271(1)(c). Held: It was found that assessee availed the remedy of appeal against order in question and rectified order, which was pending consideration. In view of same, Court declined to entertain the writ petition for the same cause.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2007-2008



IN THE ANDHRA PRADESH HIGH COURT

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