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1971 (3) TMI 45 - HC - Income TaxThis application under article 226 of the Constitution challenges the assessment order under section 144 of the Income-tax Act, 1961, in respect of the firm, Dhaniram Gupta & Co., for the assessment year 1965-66. The main ground urged in this application was that documents have been seized by the income-tax department under section 132 of the Income-tax Act, 1961, and, as such, it was not possible to comply with the notice under sections 142(1) and 143(2) of the Income-tax Act, 1961 - When the assessee has resorted to the alternative remedy, the High Court should not entertain application under article 226 of the Constitution
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