https://www.taxtmi.com/caselaws?id=377615 The High Court dismissed the petitioner's request to quash an assessment order under Section 147 of the Income Tax Act, 1961, citing the availability of an alternative efficacious remedy of appeal. Emphasizing the discretionary nature of writ jurisdiction, the Court highlighted the need to exhaust statutory remedies before resorting to writ jurisdiction. Referring to established legal principles, the Court held that in the absence of exceptional circumstances, the High Court should not interfere if adequate statutory remedies exist. Therefore, the Court disposed of the writ petition, directing the petitioner to pursue the statutory remedy of appeal in accordance with the law. en-us Mon, 18 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377615 The High Court dismissed the petitioner's request to quash an assessment order under Section 147 of the Income Tax Act, 1961, citing the availability of an alternative efficacious remedy of appeal. Emphasizing the discretionary nature of writ jurisdiction, the Court highlighted the need to exhaust statutory remedies before resorting to writ jurisdiction. Referring to established legal principles, the Court held that in the absence of exceptional circumstances, the High Court should not interfere if adequate statutory remedies exist. Therefore, the Court disposed of the writ petition, directing the petitioner to pursue the statutory remedy of appeal in accordance with the law. Case-Laws Income Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377615