https://www.taxtmi.com/caselaws?id=327967 The court dismissed the petition challenging the assessment order jurisdiction under Section 144 of the Income Tax Act, 1961 by a Non Resident Indian. The court held that the petitioner's claim of being a Non Resident Indian was unsubstantiated, as the assessing officer found the petitioner's status to be that of a "resident." The court emphasized that the statutory right of appeal under Section 246 (1) (a) should be utilized to challenge assessment orders, rather than filing a writ petition under Article 226 of the Constitution. Consequently, the court declined to entertain the petition, directing the petitioner to pursue the statutory remedy of filing an appeal under Section 246 (1) (a). en-us Mon, 09 May 2016 00:00:00 +0530 Thu, 02 Feb 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327967 The court dismissed the petition challenging the assessment order jurisdiction under Section 144 of the Income Tax Act, 1961 by a Non Resident Indian. The court held that the petitioner's claim of being a Non Resident Indian was unsubstantiated, as the assessing officer found the petitioner's status to be that of a "resident." The court emphasized that the statutory right of appeal under Section 246 (1) (a) should be utilized to challenge assessment orders, rather than filing a writ petition under Article 226 of the Constitution. Consequently, the court declined to entertain the petition, directing the petitioner to pursue the statutory remedy of filing an appeal under Section 246 (1) (a). Case-Laws Income Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327967