https://www.taxtmi.com/caselaws?id=10752 The court dismissed two connected writ appeals challenging an assessment notice under section 158BC of the Income-tax Act, 1961. Emphasizing the need to exhaust statutory remedies, the court highlighted the importance of following the hierarchy of appeals provided by the statute before resorting to writ jurisdiction, particularly in tax matters. It clarified the powers of the Commissioner (Appeals) post-amendment by the Finance Act, 2001, stating that the appellate authority can decide the entire matter without remanding it to the Assessing Officer. The judgment underscored the discouragement of using writ jurisdiction for interim relief and dismissed both writ appeals without awarding costs. en-us Thu, 03 Mar 2005 00:00:00 +0530 Fri, 29 Jul 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10752 The court dismissed two connected writ appeals challenging an assessment notice under section 158BC of the Income-tax Act, 1961. Emphasizing the need to exhaust statutory remedies, the court highlighted the importance of following the hierarchy of appeals provided by the statute before resorting to writ jurisdiction, particularly in tax matters. It clarified the powers of the Commissioner (Appeals) post-amendment by the Finance Act, 2001, stating that the appellate authority can decide the entire matter without remanding it to the Assessing Officer. The judgment underscored the discouragement of using writ jurisdiction for interim relief and dismissed both writ appeals without awarding costs. Case-Laws Income Tax Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10752