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Income Tax - Highlights / Catch Notes

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Assessment u/s 153C - maintainability of writ petition - While ...


Writ Petition Under Article 226 Allowed Despite Statutory Appeal Remedy for Jurisdictional Issues in Income Tax Act Section 153C Cases.

June 17, 2019

Case Laws     Income Tax     HC

Assessment u/s 153C - maintainability of writ petition - While against the assessment order, there is a remedy of statutory appeal under the provisions of the Income Tax Act , however when the proceedings are wholly without jurisdiction, the alternative remedy does not operate as a bar to a writ petition under article 226 of the Constitution of India

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