Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1456 - MADRAS HIGH COURTAssessment order u/s 147 r.w.s. 144B - as argued reply given by the petitioner to the show cause notice has not been considered or not properly considered or not considered in a proper perspective - HELD THAT:- As this Court finds that there has been consideration of the reply, but, whether based on such consideration, any error has been committed or mistake is committed by the Assessing Authority in considering such reply given by the petitioner is a minute factual details, which cannot be gone into by this Court under Article 226 of the Constitution, because if there is any procedural violation of principles of natural justice or for want of jurisdiction, then only, the extraordinary jurisdiction of this Court become invokable, challenging the assessment order directly before this Court and in respect of other cases, assessee has to go before the Appellate Authority to file quantum appeal. This is one such case, where, the petitioner has to be relegated before the Appellate Authority. This writ petition is dismissed, of-course, with a liberty to file quantum appeal before the Appellate Authority in the manner known to law within a period of two weeks from the date of receipt of a copy of this order.
|