2025 (7) TMI 612 - SCH - 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 - As decided by HC 2025 (3) TMI 1504 - DELHI HIGH COURT Concededly the petitioner has an efficacious remedy of an appeal before the Appellate Authority. HELD THAT - In the facts and circumstances of the case as the petitioner had an alternative remedy of filing an appeal against the assessment order we do not deem it fit to intervene in the matter. The present petition is accordingly dismissed.

Summary

The Supreme Court, in a partial bench comprising Hon'ble Justices Pankaj Mithal and K.V. Viswanathan, dismissed the petition. The Court emphasized that since the petitioner had an "alternative remedy of filing an appeal against the assessment order," it was not appropriate to intervene. Consequently, the petition was dismissed, and all pending applications were disposed of.