https://www.taxtmi.com/caselaws?id=375814 A writ challenge to assessment and penalty orders based on alleged non-service of notice and invalid ex parte assessment was treated as non-maintainable because disputed questions of fact were involved and the Income-tax Act, 1961 provided an efficacious appellate remedy. The court reiterated that writ jurisdiction under Articles 226 and 227 is discretionary and is ordinarily not exercised where a statutory forum is available, absent exceptional circumstances. On that basis, interference was declined and the petitioner was relegated to the appellate remedy. en-us Wed, 16 Jan 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375814 A writ challenge to assessment and penalty orders based on alleged non-service of notice and invalid ex parte assessment was treated as non-maintainable because disputed questions of fact were involved and the Income-tax Act, 1961 provided an efficacious appellate remedy. The court reiterated that writ jurisdiction under Articles 226 and 227 is discretionary and is ordinarily not exercised where a statutory forum is available, absent exceptional circumstances. On that basis, interference was declined and the petitioner was relegated to the appellate remedy. Case-Laws Income Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375814