https://www.taxtmi.com/caselaws?id=14716 Writ petitions challenging notices issued under section 35 of the Tamil Nadu Agricultural Income-tax Act, 1955 were treated as not maintainable where the Act provided an efficacious appellate and revisional remedy. The Court noted that the assessee had already been assessed under section 17(3) and that the notices concerned alleged escaped income; it held that objections should first be raised before the statutory authorities rather than invoking writ jurisdiction at the threshold. In the absence of any special circumstance justifying bypass of the statutory forum, the Court declined to examine the merits of the notices and dismissed the petitions. en-us Thu, 27 Apr 2000 00:00:00 +0530 Sat, 18 Jul 2009 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14716 Writ petitions challenging notices issued under section 35 of the Tamil Nadu Agricultural Income-tax Act, 1955 were treated as not maintainable where the Act provided an efficacious appellate and revisional remedy. The Court noted that the assessee had already been assessed under section 17(3) and that the notices concerned alleged escaped income; it held that objections should first be raised before the statutory authorities rather than invoking writ jurisdiction at the threshold. In the absence of any special circumstance justifying bypass of the statutory forum, the Court declined to examine the merits of the notices and dismissed the petitions. Case-Laws Income Tax Thu, 27 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14716