https://www.taxtmi.com/caselaws?id=190941 Where a self-contained fiscal statute provides a complete hierarchy of assessment, appeal and reference remedies, the High Court will ordinarily decline to exercise writ jurisdiction under Articles 226 and 227 to interrupt an income-tax assessment or related penalty dispute before those remedies are exhausted. The challenge concerned the legality and jurisdiction of notice under Section 34(1) and the assessment made thereunder, but the assessee had already invoked the statutory appellate process and the matter was pending before the proper authority. The penalty under Section 46(1) was treated as consequential on the assessment, so its fate depended on the validity of that assessment. The application was therefore not entertained at that stage. en-us Mon, 26 Nov 1956 00:00:00 +0530 Fri, 10 Mar 2017 16:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190941 Where a self-contained fiscal statute provides a complete hierarchy of assessment, appeal and reference remedies, the High Court will ordinarily decline to exercise writ jurisdiction under Articles 226 and 227 to interrupt an income-tax assessment or related penalty dispute before those remedies are exhausted. The challenge concerned the legality and jurisdiction of notice under Section 34(1) and the assessment made thereunder, but the assessee had already invoked the statutory appellate process and the matter was pending before the proper authority. The penalty under Section 46(1) was treated as consequential on the assessment, so its fate depended on the validity of that assessment. The application was therefore not entertained at that stage. Case-Laws Income Tax Mon, 26 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190941