https://www.taxtmi.com/caselaws?id=235582 The SC held that the assessee, upon receipt of notices under Section 153C, should have filed a reply instead of directly approaching the HC via a writ petition challenging the notices. The HC erred in entertaining the writ without the assessee exhausting the statutory remedy of responding to the Assessing Authority. The matter was remitted back for the assessee to file replies to the notices, and the Assessing Authority to proceed accordingly. The decision reaffirmed that alternate remedies must be exhausted before seeking judicial intervention. The ruling favored the Revenue. en-us Thu, 18 Jul 2013 00:00:00 +0530 Mon, 04 Aug 2025 16:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235582 The SC held that the assessee, upon receipt of notices under Section 153C, should have filed a reply instead of directly approaching the HC via a writ petition challenging the notices. The HC erred in entertaining the writ without the assessee exhausting the statutory remedy of responding to the Assessing Authority. The matter was remitted back for the assessee to file replies to the notices, and the Assessing Authority to proceed accordingly. The decision reaffirmed that alternate remedies must be exhausted before seeking judicial intervention. The ruling favored the Revenue. Case-Laws Income Tax Thu, 18 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235582