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2011 (4) TMI 1017 - HC - Income TaxReopening of assessment - Jurisdiction - Satyam scam - The petitioners have an effective remedy under the Act to appear before the assessing authority in the reassessment proceedings, raise all grounds available to them in law including that he lacks jurisdiction to reopen the assessment and, in case an adverse order is passed, to prefer appeals to the Commissioner of Income-tax (Appeals). As the remedy, under article 226 of the Constitution, is discretionary the High Court has always the discre- tion to refuse to grant any writ if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere - writ petitions fail and are, accordingly, dismissed
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