Writ interference with income-tax assessment declined where statutory appeal was available and no jurisdictional error was shown.

Writ interference with an income-tax assessment was declined where the order was passed after notice, an efficacious statutory appeal under Section 246A was available, and no jurisdictional error or breach of natural justice was shown. The HC held that Article 226 jurisdiction should not be used to examine the merits of the assessment when the assessee had an adequate appellate remedy, and the proper course was to pursue that remedy.

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Issues: Whether interference was warranted with an assessment order under the Income-tax Act, 1961 when the assessee had an statutory appellate remedy and no jurisdictional error or violation of natural justice was shown.

Analysis: The assessment order was passed after notice and the appellant had an efficacious statutory appeal under Section 246A of the Income-tax Act, 1961. In exercise of writ jurisdiction under Article 226 of the Constitution of India, merits of the assessment could not be examined when no lack of jurisdiction or breach of natural justice was established. The proper course was to pursue the appellate remedy.

Conclusion: Interference with the assessment order was declined and the appellant was relegated to the statutory appellate remedy.

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