https://www.taxtmi.com/caselaws?id=8701 The High Court of Calcutta, through Judge Sabyasachi Mukherjee, dismissed the application challenging an assessment order under the Income-tax Act, 1961, for the assessment year 1965-66. The petitioner's claims regarding the service of notices under sections 142(1) and 143(2) were found unsubstantiated, as the petitioner had appeared before the Income-tax Officer without contesting the notice's service. The court emphasized the necessity of exhausting statutory remedies before seeking relief under article 226 of the Constitution, especially when an alternative remedy has been actively pursued. The application was dismissed, with a stay of operation for four weeks and no order as to costs. en-us Thu, 18 Mar 1971 00:00:00 +0530 Wed, 03 Jun 2009 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8701 The High Court of Calcutta, through Judge Sabyasachi Mukherjee, dismissed the application challenging an assessment order under the Income-tax Act, 1961, for the assessment year 1965-66. The petitioner's claims regarding the service of notices under sections 142(1) and 143(2) were found unsubstantiated, as the petitioner had appeared before the Income-tax Officer without contesting the notice's service. The court emphasized the necessity of exhausting statutory remedies before seeking relief under article 226 of the Constitution, especially when an alternative remedy has been actively pursued. The application was dismissed, with a stay of operation for four weeks and no order as to costs. Case-Laws Income Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8701