https://www.taxtmi.com/caselaws?id=382104 The High Court dismissed the Writ Petition challenging the best judgment assessment under the Income Tax Act, directing the appellant to appeal under Section 246 of the Act. The Court emphasized the availability of alternative statutory remedies and the limited scope of interference under Article 226 jurisdiction. Despite arguments on natural justice and jurisdiction, the Court reiterated the importance of judicial review under the Constitution, maintaining that the mere existence of alternative remedies does not preclude the High Court from exercising its writ jurisdiction. The appeal was dismissed, and the appellant was directed to pursue the statutory appellate remedy. en-us Mon, 27 May 2019 00:00:00 +0530 Wed, 26 Jun 2019 06:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382104 The High Court dismissed the Writ Petition challenging the best judgment assessment under the Income Tax Act, directing the appellant to appeal under Section 246 of the Act. The Court emphasized the availability of alternative statutory remedies and the limited scope of interference under Article 226 jurisdiction. Despite arguments on natural justice and jurisdiction, the Court reiterated the importance of judicial review under the Constitution, maintaining that the mere existence of alternative remedies does not preclude the High Court from exercising its writ jurisdiction. The appeal was dismissed, and the appellant was directed to pursue the statutory appellate remedy. Case-Laws Income Tax Mon, 27 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382104