https://www.taxtmi.com/caselaws?id=11652 The court found the writ petition maintainable despite the existence of alternative remedies due to the prolonged pendency and potential lack of jurisdiction in the notice. The court ruled that the assessee was not estopped from challenging the notice despite submitting a reply. Regarding the mistake apparent from the records, the court held that the issues were debatable and required extensive arguments, making them not rectifiable under section 154. Consequently, the impugned notice was declared illegal, invalid, and without jurisdiction, leading to the quashing of the notice and allowing the writ petition. en-us Mon, 12 May 2003 00:00:00 +0530 Fri, 05 Feb 2010 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11652 The court found the writ petition maintainable despite the existence of alternative remedies due to the prolonged pendency and potential lack of jurisdiction in the notice. The court ruled that the assessee was not estopped from challenging the notice despite submitting a reply. Regarding the mistake apparent from the records, the court held that the issues were debatable and required extensive arguments, making them not rectifiable under section 154. Consequently, the impugned notice was declared illegal, invalid, and without jurisdiction, leading to the quashing of the notice and allowing the writ petition. Case-Laws Income Tax Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11652