2025 (3) TMI 1504 - HC - Income Tax

Maintainability of assessment order passed u/s 147 r/w Section 144 and 144B - scope of efficacious remedy of an appeal before the Appellate Authority HELD THAT - Concededly the petitioner has an efficacious remedy of an appeal before the Appellate Authority. In the given circumstances we do not consider it apposite to entertain the present petition. The same is accordingly dismissed. Pending applications shall also stand closed.

Summary

The Delhi High Court, through Hon'ble Justices Vibhu Bakhr and Tejas Karia, dismissed the petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961. The Court noted that the petitioner has an "efficacious remedy of an appeal before the Appellate Authority" and therefore declined to entertain the petition. Pending applications were also closed.