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The High Court dismissed the petition on the ground of availability of an alternative statutory remedy of appeal against the assessment order. The petitioner challenged the assessment order citing limitation and violation of principles of natural justice. However, the Court held that whether the extended period of limitation applies and principles of natural justice were violated are mixed questions of fact and law best examined by the Appellate Authority. No serious jurisdictional error warranting interference by the High Court was established. The alleged procedural improprieties can be adequately addressed by the Appellate Authority. Consequently, the Court relegated the petitioner to avail the statutory alternative remedy.
The High Court dismissed the petition on the ground of availability of an alternative statutory remedy of appeal against the assessment order. The petitioner challenged the assessment order citing limitation and violation of principles of natural justice. However, the Court held that whether the extended period of limitation applies and principles of natural justice were violated are mixed questions of fact and law best examined by the Appellate Authority. No serious jurisdictional error warranting interference by the High Court was established. The alleged procedural improprieties can be adequately addressed by the Appellate Authority. Consequently, the Court relegated the petitioner to avail the statutory alternative remedy.
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