https://www.taxtmi.com/caselaws?id=7767 A writ petition under Article 226 could not be used to challenge reassessment and scrutiny notices where the assessee's objections, including limitation, were matters the Income-tax Officer had to examine in the first instance. The court applied the principle that writ jurisdiction should not bypass the statutory process when the assessing authority is competent to decide the objections on merits. The assessee was therefore required to raise those objections before the Income-tax Officer, and the writ petition was not maintainable at that stage; the judgment entertaining it was set aside. en-us Tue, 29 Oct 1968 00:00:00 +0530 Thu, 19 Mar 2009 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7767 A writ petition under Article 226 could not be used to challenge reassessment and scrutiny notices where the assessee's objections, including limitation, were matters the Income-tax Officer had to examine in the first instance. The court applied the principle that writ jurisdiction should not bypass the statutory process when the assessing authority is competent to decide the objections on merits. The assessee was therefore required to raise those objections before the Income-tax Officer, and the writ petition was not maintainable at that stage; the judgment entertaining it was set aside. Case-Laws Income Tax Tue, 29 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7767