https://www.taxtmi.com/caselaws?id=7919 Writ relief under Article 226 may be declined where an equally efficacious statutory remedy has already been pursued through appeal, second appeal, and a pending reference. An assessment is not a nullity merely because it was described under the wrong income-tax enactment if the officer had substantive jurisdiction under the applicable statute. The governing test is the existence of lawful power, not the label attached to the order. On that basis, the assessment could be treated as made under the earlier income-tax law, and the appellate remand order remained valid. en-us Fri, 08 May 1970 00:00:00 +0530 Tue, 24 Mar 2009 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7919 Writ relief under Article 226 may be declined where an equally efficacious statutory remedy has already been pursued through appeal, second appeal, and a pending reference. An assessment is not a nullity merely because it was described under the wrong income-tax enactment if the officer had substantive jurisdiction under the applicable statute. The governing test is the existence of lawful power, not the label attached to the order. On that basis, the assessment could be treated as made under the earlier income-tax law, and the appellate remand order remained valid. Case-Laws Income Tax Fri, 08 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7919