https://www.taxtmi.com/caselaws?id=249008 Availability of an alternate statutory appeal does not by itself bar writ jurisdiction where the assessee alleges breach of natural justice and non-consideration of its reply. The court noted that the authority failed to deal with the petitioner's explanation and supporting material before proceeding. Liability as an assessee in default under section 201 also depends on the proviso protecting a deductor where the resident recipient has filed returns, included the sum, and paid tax due. Because that material was not examined, the default finding, demand, and attachment could not be sustained and the matter required fresh consideration after a fair hearing. en-us Thu, 24 Apr 2014 00:00:00 +0530 Wed, 02 Jul 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249008 Availability of an alternate statutory appeal does not by itself bar writ jurisdiction where the assessee alleges breach of natural justice and non-consideration of its reply. The court noted that the authority failed to deal with the petitioner's explanation and supporting material before proceeding. Liability as an assessee in default under section 201 also depends on the proviso protecting a deductor where the resident recipient has filed returns, included the sum, and paid tax due. Because that material was not examined, the default finding, demand, and attachment could not be sustained and the matter required fresh consideration after a fair hearing. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249008