https://www.taxtmi.com/caselaws?id=8702 The court rejected the challenge to the assessment order under section 144 of the Income-tax Act, 1961, for the assessment year 1965-66. It emphasized that seizure of documents under section 132 did not exempt compliance with notices under sections 142 and 143. The court highlighted the importance of utilizing alternative remedies under section 146 and dismissed the petition due to the petitioner's failure to explain non-compliance with notices and abandonment of the alternative remedy. The court also addressed issues of natural justice in the assessment order and non-compliance with section 186(7) of the Act, ultimately denying relief as the petitioner had an adequate alternative remedy. en-us Thu, 18 Mar 1971 00:00:00 +0530 Wed, 03 Jun 2009 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8702 The court rejected the challenge to the assessment order under section 144 of the Income-tax Act, 1961, for the assessment year 1965-66. It emphasized that seizure of documents under section 132 did not exempt compliance with notices under sections 142 and 143. The court highlighted the importance of utilizing alternative remedies under section 146 and dismissed the petition due to the petitioner's failure to explain non-compliance with notices and abandonment of the alternative remedy. The court also addressed issues of natural justice in the assessment order and non-compliance with section 186(7) of the Act, ultimately denying relief as the petitioner had an adequate alternative remedy. Case-Laws Income Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8702