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2014 (5) TMI 593 - MADRAS HIGH COURTAvailability of alternate remedy - Validity of notice u/s 147 of the Act – Income escapement – Held that:- The issues are urged by way of a reply to the notice - If there is a response to the notice, the authority shall consider the same and pass orders on merits - the assessees are entitled to make all legal pleas in response to the notice - the assessment order can be assailed in appeal - the assessees have not made out a case for invoking the extraordinary jurisdiction of the court under Article 226 of Constitution of India bypassing the effective alternative remedy – Decided against Assessee.
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