https://www.taxtmi.com/caselaws?id=10112 Availability of an alternative statutory remedy does not bar writ jurisdiction where the impugned action is alleged to be wholly without jurisdiction, and the objection may be inappropriate once the writ has been entertained and affidavits filed. A notification under section 120 conferring jurisdiction over specified TDS matters can make the officer an Assessing Officer for that limited purpose, with the incidental power under section 131 to require discovery and production of documents. A later notification expressly referring to section 131 is treated as clarificatory. On that basis, the requisition was regarded as valid and within jurisdiction. en-us Tue, 09 Mar 2004 00:00:00 +0530 Tue, 07 Jul 2009 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10112 Availability of an alternative statutory remedy does not bar writ jurisdiction where the impugned action is alleged to be wholly without jurisdiction, and the objection may be inappropriate once the writ has been entertained and affidavits filed. A notification under section 120 conferring jurisdiction over specified TDS matters can make the officer an Assessing Officer for that limited purpose, with the incidental power under section 131 to require discovery and production of documents. A later notification expressly referring to section 131 is treated as clarificatory. On that basis, the requisition was regarded as valid and within jurisdiction. Case-Laws Income Tax Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10112