https://www.taxtmi.com/caselaws?id=6762 In tax reassessment disputes, the High Court will ordinarily decline to exercise writ jurisdiction under article 226 where the challenge turns on disputed facts and the Income-tax Act provides an adequate statutory remedy. Questions such as limitation, service of notice, and whether the estate was properly represented are matters for the income-tax authorities to determine under the departmental machinery. Absent a clear jurisdictional defect or manifest illegality on the face of the record, the writ petition should not bypass the statutory hierarchy, and the parties must pursue the available remedies before the tax authorities. en-us Fri, 11 Sep 1964 00:00:00 +0530 Sun, 08 May 2011 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6762 In tax reassessment disputes, the High Court will ordinarily decline to exercise writ jurisdiction under article 226 where the challenge turns on disputed facts and the Income-tax Act provides an adequate statutory remedy. Questions such as limitation, service of notice, and whether the estate was properly represented are matters for the income-tax authorities to determine under the departmental machinery. Absent a clear jurisdictional defect or manifest illegality on the face of the record, the writ petition should not bypass the statutory hierarchy, and the parties must pursue the available remedies before the tax authorities. Case-Laws Income Tax Fri, 11 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6762