https://www.taxtmi.com/caselaws?id=16860 A writ petition challenging a reassessment notice under section 148 of the Income-tax Act, 1961 was held not maintainable because the Act provided an appropriate appellate or revisional remedy under Chapter XX. The Court reiterated that jurisdiction under article 226 is discretionary and is ordinarily not exercised where an equally efficacious statutory remedy exists. It also noted that the challenge involved disputed and complex questions of fact, making the statutory appellate forum the proper authority to examine the validity of the notice and connected issues. No interference with the impugned notice or order was warranted. en-us Thu, 13 Nov 1997 00:00:00 +0530 Sat, 12 Sep 2009 16:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16860 A writ petition challenging a reassessment notice under section 148 of the Income-tax Act, 1961 was held not maintainable because the Act provided an appropriate appellate or revisional remedy under Chapter XX. The Court reiterated that jurisdiction under article 226 is discretionary and is ordinarily not exercised where an equally efficacious statutory remedy exists. It also noted that the challenge involved disputed and complex questions of fact, making the statutory appellate forum the proper authority to examine the validity of the notice and connected issues. No interference with the impugned notice or order was warranted. Case-Laws Income Tax Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16860