https://www.taxtmi.com/caselaws?id=385622 The court dismissed the writ petitions challenging the draft and final assessment orders under Section 144C of the Income Tax Act for the assessment year 2015-16. The court held that the respondent had the authority to make the assessment orders despite no variation in income but a change in tax payable. The court also ruled that the limitation issue should be addressed by the appellate authority due to factual disputes. While acknowledging the availability of an alternative remedy under Section 246A, the court emphasized strict application of the rule of alternate remedy in fiscal matters and preserved the petitioner's right to pursue the case under Section 246A in appellate proceedings. en-us Fri, 30 Aug 2019 00:00:00 +0530 Mon, 09 Sep 2019 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385622 The court dismissed the writ petitions challenging the draft and final assessment orders under Section 144C of the Income Tax Act for the assessment year 2015-16. The court held that the respondent had the authority to make the assessment orders despite no variation in income but a change in tax payable. The court also ruled that the limitation issue should be addressed by the appellate authority due to factual disputes. While acknowledging the availability of an alternative remedy under Section 246A, the court emphasized strict application of the rule of alternate remedy in fiscal matters and preserved the petitioner's right to pursue the case under Section 246A in appellate proceedings. Case-Laws Income Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385622