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2003 (5) TMI 37 - HC - Income TaxStatutory remedy - notices issued under section 148 – income escaping assessment under section 147 read with section 143(3) - the petitioner has chosen to approach this court directly by passing the statutory authorities - The hierarchy of authorities provided under the Income-tax Act will give effective remedy to the petitioner. The powers of the appellate authority are coterminous with those of the original authority – Thus, the writ petition was not maintainable against the notices issued under section 148 based on the belief that certain income has escaped assessment - In view of the above position, there is no justification for this court to interfere with the impugned orders in exercise of its power under article 226 of the Constitution of India - Accordingly, the original petition is dismissed in limine without prejudice to the right of the petitioner to invoke the statutory remedy available to it.
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