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of <h1>Tax Assessment Challenge Dismissed as Procedurally Flawed, Alternate Remedy Available Under Income-tax Act Provisions</h1> HC dismissed writ petition challenging tax assessment order, finding it an abuse of judicial process due to suppression of material facts and availability ... Availability of an 'alternate remedy of appeal under the Income-tax Act, 1961' - HELD THAT:- Strangely, though, it is the procedural requirement, the petitioner has not made any averment in the Writ Petition regards alternate remedy. Paragraph 24 merely states that no similar petition is filed before any other Court including the Hon'ble Supreme Court of India or this Hon’ble Court. There is no statement about no alternate or efficacious remedy not being available to the petitioner or an admission that such remedy is available but cannot be resorted to because the petition falls within the line of exceptions carved out by Judicial precedents. This suppression, according to us, is material. That apart from since the petitioner has alternate and efficacious remedy to question impugned assessment order dated 26 February 2024, we see no ground to entertain this petition. The alternate statutory remedy cannot be bypassed so casually and without disclosing full and correct facts. This petition is accordingly dismissed with liberty however to the petitioner to avail of the alternate remedy available under the Income-tax Act. All contentions of all the parties are left open should the petitioner choose to avail of the alternate remedy. The Bombay High Court, through Hon'ble M.S. Sonak & Jitendra Jain, JJ., dismissed the writ petition challenging the assessment order dated 26 February 2024. The Court held that the petition was 'prima facie an abuse of the judicial process' as it failed to disclose 'true and correct facts,' attempting to improperly leverage the Court's earlier order dated 17 February 2025. Crucially, the Court emphasized the availability of an 'alternate remedy of appeal under the Income-tax Act, 1961,' which the petitioner failed to acknowledge or justify non-availment of in the petition. The Court found this suppression of material facts significant and reiterated that 'the alternate statutory remedy cannot be bypassed so casually.' Consequently, the petition was dismissed with liberty to the petitioner to pursue the alternate remedy, leaving all contentions open for consideration therein. No costs were awarded.
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