Petition challenging assessment order under Section 147 dismissed for not exhausting statutory appellate remedy first The SC dismissed a petition challenging an assessment order passed under Section 147 read with Sections 144 and 144B. The court held that since the ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Petition challenging assessment order under Section 147 dismissed for not exhausting statutory appellate remedy first
The SC dismissed a 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 alternative remedy of filing an appeal before the Appellate Authority, judicial intervention was not warranted. The petition was dismissed on the ground that the petitioner failed to exhaust the available statutory remedy through the appellate process before approaching the court.
The Supreme Court, in a partial bench comprising Hon'ble Justices Pankaj Mithal and K.V. Viswanathan, dismissed the petition. The Court emphasized that since the petitioner had an "alternative remedy of filing an appeal against the assessment order," it was not appropriate to intervene. Consequently, the petition was dismissed, and all pending applications were disposed of.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
