https://www.taxtmi.com/caselaws?id=384808 A writ challenge to a demand under section 115QA of the Income-tax Act was held not maintainable because the demand formed part of a composite assessment order under section 143(3) and could be examined in the statutory appeal under section 246A. The Court noted that the interpretation of section 115QA was an appellate issue and that, absent jurisdictional error, breach of natural justice, or other exceptional circumstances, the availability of an effective alternative remedy weighed against Article 226 jurisdiction. The Revenue also consented to the appeal being entertained without objection on limitation and to defer enforcement during the appeal. en-us Mon, 19 Aug 2019 00:00:00 +0530 Thu, 19 Dec 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384808 A writ challenge to a demand under section 115QA of the Income-tax Act was held not maintainable because the demand formed part of a composite assessment order under section 143(3) and could be examined in the statutory appeal under section 246A. The Court noted that the interpretation of section 115QA was an appellate issue and that, absent jurisdictional error, breach of natural justice, or other exceptional circumstances, the availability of an effective alternative remedy weighed against Article 226 jurisdiction. The Revenue also consented to the appeal being entertained without objection on limitation and to defer enforcement during the appeal. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384808