https://www.taxtmi.com/caselaws?id=193433 Writ jurisdiction does not ordinarily extend to quashing an assessment order merely because limitation, concealment, or inadequate opportunity is disputed. The limitation bar applied to making the assessment order and did not invalidate assessment proceedings validly commenced under the Income-tax Act, 1922. Whether concealment justified the extended limitation period was a factual determination within the Income-tax Officer's jurisdiction, reviewable only for a manifest error apparent on the record. Available statutory remedies, including appeal and an application for reopening, should not be bypassed. No clear denial of natural justice, jurisdictional excess, or manifest error was established. en-us Wed, 20 Apr 1960 00:00:00 +0530 Sat, 29 Jul 2017 11:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193433 Writ jurisdiction does not ordinarily extend to quashing an assessment order merely because limitation, concealment, or inadequate opportunity is disputed. The limitation bar applied to making the assessment order and did not invalidate assessment proceedings validly commenced under the Income-tax Act, 1922. Whether concealment justified the extended limitation period was a factual determination within the Income-tax Officer's jurisdiction, reviewable only for a manifest error apparent on the record. Available statutory remedies, including appeal and an application for reopening, should not be bypassed. No clear denial of natural justice, jurisdictional excess, or manifest error was established. Case-Laws Income Tax Wed, 20 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193433