Validity of Reassessment proceedings initiated u/s 17 of the ...
Wealth-tax
January 27, 2022
Validity of Reassessment proceedings initiated u/s 17 of the Wealth Tax Act, 1957 - As regards the plea of alternative remedy, this court is of the opinion that when the condition precedent for the invocation of reassessment proceedings does not exist, the assessee is entitled to approach this court under Article 226 of the Constitution of India and hence, the question of invoking the alternative remedy available to the assessee, does not arise. - HC
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