|The Tax Publishers2021 TaxPub(DT) 0660 (Bom-HC)
CONSTITUTION OF INDIA, 1950
Where assessee already availed the remedy of appeal against order of assessment; the Court had rightly concluded not to exercise its writ jurisdiction under Article 226 of the Constitution against such assessment order.
Writ - Maintainability - Assessee already availed remedy of appeal -
Aggrieved by an order of assessment, assessee filed a writ petition alleging that the assessment order was passed in breach of principles of natural justice. It was submitted that the assessee also filed an appeal against the order of assessment, however, that would not be an impediment to entertain the writ. Held: As far as challenge to the assessment order was concerned, the Court concluded not to exercise its writ jurisdiction under Article 226 of the Constitution as the assessee already availed the remedy of appeal and accordingly, the assessee was suggested to prosecute its appeal before the appellate authority in accordance with law.
FAVOUR : Writ petition dismissed/Against the assessee
INCOME TAX ACT, 1961
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