https://www.taxtmi.com/caselaws?id=6448 Finality of assessment orders does not, by itself, bar a constitutional challenge under Article 226 where the levy is alleged to be illegal and beyond taxing power; however, writ relief remains discretionary and subject to settled limits. Unexplained laches and prolonged failure to pursue statutory appellate remedies can justify ? Need English. Let's craft carefully. Lack of statutory duty also defeats mandamus for refund against the tax authority. The commentary emphasises that equity cannot revive a stale claim where the legal remedy was slept upon for years, and that a void levy is not validated merely by non-exhaustion of appeals. en-us Thu, 17 Jul 1975 00:00:00 +0530 Sat, 22 Oct 2016 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6448 Finality of assessment orders does not, by itself, bar a constitutional challenge under Article 226 where the levy is alleged to be illegal and beyond taxing power; however, writ relief remains discretionary and subject to settled limits. Unexplained laches and prolonged failure to pursue statutory appellate remedies can justify ? Need English. Let's craft carefully. Lack of statutory duty also defeats mandamus for refund against the tax authority. The commentary emphasises that equity cannot revive a stale claim where the legal remedy was slept upon for years, and that a void levy is not validated merely by non-exhaustion of appeals. Case-Laws Income Tax Thu, 17 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6448