https://www.taxtmi.com/caselaws?id=237447 A writ petition challenging an assessment under Section 201 of the Income-tax Act was held not maintainable where the assessee had already invoked the statutory appellate remedy. The Court found no patent jurisdictional error and noted that the dispute turned on fact-intensive questions, including whether payments to advertising agencies constituted trade discount or commission and whether relevant material had been produced before the Assessing Officer. It also held that the petitioner could not bypass the pending appeal merely because some grounds were said to be unpressed in that forum. The writ petition was dismissed in view of the available and already availed alternative remedy. en-us Tue, 03 Sep 2013 00:00:00 +0530 Fri, 27 Sep 2013 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237447 A writ petition challenging an assessment under Section 201 of the Income-tax Act was held not maintainable where the assessee had already invoked the statutory appellate remedy. The Court found no patent jurisdictional error and noted that the dispute turned on fact-intensive questions, including whether payments to advertising agencies constituted trade discount or commission and whether relevant material had been produced before the Assessing Officer. It also held that the petitioner could not bypass the pending appeal merely because some grounds were said to be unpressed in that forum. The writ petition was dismissed in view of the available and already availed alternative remedy. Case-Laws Income Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237447