https://www.taxtmi.com/caselaws?id=13126 The court dismissed the petition challenging the assessment order for the assessment year 1998-99 under section 143(3) of the Income-tax Act, 1961. The petitioner's claim of violations of guidelines by the Central Board of Direct Taxes was not considered as the court found the petitioner had an alternative statutory remedy through the appellate process. The court emphasized that the appellate authority would review the assessment order's validity based on the grounds raised in the appeal, and therefore, the petition was dismissed while highlighting the role of the appellate authority in assessing the assessment order. en-us Wed, 28 Feb 2001 00:00:00 +0530 Tue, 26 May 2009 15:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13126 The court dismissed the petition challenging the assessment order for the assessment year 1998-99 under section 143(3) of the Income-tax Act, 1961. The petitioner's claim of violations of guidelines by the Central Board of Direct Taxes was not considered as the court found the petitioner had an alternative statutory remedy through the appellate process. The court emphasized that the appellate authority would review the assessment order's validity based on the grounds raised in the appeal, and therefore, the petition was dismissed while highlighting the role of the appellate authority in assessing the assessment order. Case-Laws Income Tax Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13126