https://www.taxtmi.com/caselaws?id=236165 The SC held that where a statute provides a complete and effective remedy for assessment or reassessment disputes, the HC should not interfere under Article 226 merely because an alternative statutory remedy exists. The petitioner challenged reassessment proceedings under Section 148 via writ petition, but failed to demonstrate that the statutory appeal mechanism was ineffective. The HC erred in quashing the reassessment without considering the adequacy of the alternate remedy. The Court emphasized that the writ jurisdiction is not a substitute for statutory remedies unless such remedies are illusory or futile. Consequently, the petition was dismissed, affirming the validity of the reassessment and supporting the Revenue's position. en-us Thu, 08 Aug 2013 00:00:00 +0530 Mon, 04 Aug 2025 15:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236165 The SC held that where a statute provides a complete and effective remedy for assessment or reassessment disputes, the HC should not interfere under Article 226 merely because an alternative statutory remedy exists. The petitioner challenged reassessment proceedings under Section 148 via writ petition, but failed to demonstrate that the statutory appeal mechanism was ineffective. The HC erred in quashing the reassessment without considering the adequacy of the alternate remedy. The Court emphasized that the writ jurisdiction is not a substitute for statutory remedies unless such remedies are illusory or futile. Consequently, the petition was dismissed, affirming the validity of the reassessment and supporting the Revenue's position. Case-Laws Income Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236165