Writ petition challenging Section 147 assessment order dismissed as alternative appeal remedy available Delhi HC dismissed the petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B. The court held that since the ...
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Writ petition challenging Section 147 assessment order dismissed as alternative appeal remedy available
Delhi HC dismissed the petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B. The court held that since the petitioner had an efficacious remedy of appeal before the Appellate Authority, it was not appropriate to entertain the writ petition. The court emphasized that where an adequate alternative remedy exists, the writ jurisdiction should not be exercised. All pending applications were also closed.
The Delhi High Court, through Hon'ble Justices Vibhu Bakhr and Tejas Karia, dismissed the petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961. The Court noted that the petitioner has an "efficacious remedy of an appeal before the Appellate Authority" and therefore declined to entertain the petition. Pending applications were also closed.
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